With the development of economy and the improvement of people's economic level, many people now buy cars instead of walking. In 20 15, in order to promote energy conservation and emission reduction, and develop the automobile industry, China implemented the policy of halving the purchase tax of automobiles with a displacement below10.6, and implemented the new policy in 20 17, and the purchase tax increased by 2.5% on the basis of the above. What is the tax rate of automobile purchase tax? Let me answer for you.

1. What is the automobile purchase tax?

Vehicle purchase tax is a kind of tax levied on units and individuals who purchase prescribed vehicles in China, which evolved from vehicle purchase surcharge. The basic norm of the current vehicle purchase tax law is "Provisional Regulations on Vehicle Purchase Tax in People's Republic of China (PRC)", which will be implemented as of 200 1 1. Taxpayers of vehicle purchase tax are units and individuals who purchase taxable vehicles (including purchase, import, self-production, donation, prizes or other means for their own use), and the scope of taxation is automobiles, motorcycles, trams, trailers and agricultural transport vehicles.

Second, the automobile purchase tax rate

China's vehicle purchase tax is subject to a uniform proportional tax rate of 10%. According to the provisions of document Caishui [20 16] 136 published by the Ministry of Finance, from 10/0/71day to February 12 3 1 day./kloc

Third, how to calculate the vehicle purchase tax

The calculation formula of tax payable is: tax payable = tax payable × tax rate.

1. Taxable calculation of taxpayers' purchase for their own use

In taxable value, if a taxpayer purchases a taxable vehicle for his own use, all the extra expenses paid to the seller for the taxpayer's purchase of the taxable vehicle, excluding value-added tax. That is to say, the vehicle purchase tax payable is based on the total amount of the price and expenses issued on the unified invoice for motor vehicle sales obtained by you divided by (1+ 17%), and then multiplied by 10% (displacement 1.6 liters or less for passenger cars, and the purchase tax rate is calculated at 7.5%.

For example, if a consumer buys a domestic car with a price of 654.38+ 10,000 yuan (more than 654.38+0.6 liters), the tax will be 654.38+00% after excluding the value-added tax. The calculation formula is100000 ÷1.17× 0.1= 8547 yuan.

2. Taxpayers' taxation of imported vehicles for their own use

Tax rate calculation of imported cars: taxable value = (customs duty paid price+customs duty+consumption tax) × 10%.

3 taxpayers produce, accept gifts, win prizes or obtain vehicles for their own use by other means.

The tax basis is approved by the car purchase office with reference to the minimum taxable value of taxable vehicles approved by State Taxation Administration of The People's Republic of China, People's Republic of China (PRC).

If the taxable value declared by the taxpayer is lower than the lowest taxable value of taxable vehicles of the same type when purchasing or importing vehicles for personal use, and there is no justifiable reason, the tax basis shall be the lowest taxable value of taxable vehicles approved by State Taxation Administration of The People's Republic of China, People's Republic of China (PRC).

The minimum taxable value refers to the vehicle purchase tax taxable value approved by State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) according to the vehicle price information provided by the vehicle manufacturer and referring to the average market transaction price.

Declaring that taxable value is lower than the lowest taxable value of taxable vehicles of the same type, without justifiable reasons, means that the taxable value of the vehicle declared by the taxpayer is lower than the ex-factory price or taxable value of the imported self-use vehicle.

4, according to special circumstances to determine the tax basis.

For imported used cars, vehicles damaged due to force majeure, vehicles that have been in stock for more than 3 years, test vehicles that have traveled more than 80,000 kilometers, and other vehicles specified in State Taxation Administration of The People's Republic of China, People's Republic of China (PRC), the competent tax authorities shall determine the taxable value according to the price indicated on the unified invoice for motor vehicle sales or the valid vouchers provided by taxpayers.

To sum up, China's vehicle purchase tax rate is 10%, and the vehicle purchase tax below 20 17 years 1.6 displacement is 7.5%. It is reported that starting from 20 18 65438+ 10 1, the vehicle purchase tax with the displacement below 1.6 will be resumed at the tax rate of 10%. The above is the relevant content I have compiled. If you have any questions or further needs, you can consult the relevant lawyers.