According to the Measures for the Administration of Vehicle Purchase Tax Collection:
Rule number three? Taxpayers should apply for vehicle purchase tax declaration at the following places:
(1) Taxpayers who need to go through the formalities of vehicle registration shall file tax returns with the competent tax authorities at the place where the vehicle is registered;
(two) taxpayers who do not need to go through the formalities of vehicle registration shall go through the tax declaration with the competent tax authorities where the taxpayer is located.
Article 4? The vehicle purchase tax shall be declared by one vehicle.
Extended data
Notice of paying vehicle purchase tax:
Previously, the vehicle purchase tax law required taxpayers to purchase or import taxable vehicles for their own use, and the declared taxable value was lower than the lowest taxable value of the same type of taxable vehicles, and taxable value was the lowest taxable value approved by State Taxation Administration of The People's Republic of China without justifiable reasons. State Taxation Administration of The People's Republic of China has not approved the lowest taxable value vehicle, and taxable value has indicated the price in the valid price certificate provided by the taxpayer. If the price indicated in the valid price certificate is obviously low, the competent tax authorities have the right to approve the taxable value of taxable vehicles.
After the implementation of the new vehicle purchase tax law, it means that some taxpayers do not need to confirm tax basis according to the minimum taxable value, but only according to the actual price paid. Since the purchase of vehicles needs to pay VAT, the VAT purchase invoice does not contain the price of VAT, which can form the tax base of vehicle purchase tax.
This reflects the convergence of the vehicle purchase tax base and the value-added tax base, and reflects that car buyers can pay the vehicle purchase tax according to the actual purchase price, which is a reasonable tax burden.
The taxable amount of vehicle purchase tax shall be calculated by multiplying the taxable value of taxable vehicles by the tax rate. For example, in July this year, Mr. Zhang bought a car in a 4S store for his own use, and actually paid the seller the full price of180,000 yuan (including value-added tax), so the vehicle purchase tax that Mr. Zhang should pay is equal to:180,000 yuan ÷ (1+13%) ×/
Baidu Encyclopedia-Nanjing State Taxation Bureau Vehicle Purchase Tax Collection Management Branch Bureau
State Taxation Administration of The People's Republic of China-Decision on Amending the Measures for the Administration of Vehicle Purchase Tax Collection
People's Daily Online-Vehicle Purchase Tax Law will come into effect on July 1 day? Car purchase is taxed at the paid price.