Units and individuals who purchase cars, trams, trailers, and motorcycles (hereinafter collectively referred to as taxable vehicles) with an engine displacement of 150 ml or more within the territory of the People's Republic of China are taxpayers of vehicle purchase tax. , vehicle purchase tax shall be paid in accordance with the provisions of this Law. The invoice tax rate for motorcycles with a displacement of more than 150 cc is 10%, and motorcycles and electric motorcycles with a displacement of less than 150 cc do not need to pay vehicle purchase tax. According to the policies and regulations on motorcycle consumption tax of the State Administration of Taxation of the State Council, no consumption tax is charged for small-displacement motorcycles with a capacity of 250 cc; 3% consumption tax is charged for 250 cc; and 10% consumption tax is charged for motorcycles with a capacity of 250 cc or above.

In the notice of adjustments to the consumption tax policy, the consumption tax on leaded gasoline for vehicles will be cancelled. The gasoline tax items will no longer be divided into secondary sub-headings, and the consumption tax will be levied uniformly at the unleaded gasoline rate. A tax rate of 3% and 10% will be levied on products over 250 ml and above 250 ml, respectively. According to the policies and regulations on motorcycle consumption tax of the State Administration of Taxation of the State Council, no consumption tax is charged for small-displacement motorcycles with a capacity of 250 cc; 3% consumption tax is charged for 250 cc; and 10% consumption tax is charged for motorcycles with a capacity of 250 cc or above.

Motorcycles are subject to consumption tax. The current consumption tax includes the following tax items: tobacco, alcohol, cosmetics, precious jewelry and jade, firecrackers, fireworks, refined oil, cars, motorcycles, golf balls and golf equipment, high-end watches, yachts, wooden disposable chopsticks, and solid wood floors , batteries, coatings. Consumption tax items are enumerated, and no consumption tax will be levied on items that are not enumerated. Since motorcycles are within the scope of consumption tax, they need to pay consumption tax. Consumption tax is a general term for various taxes that are levied on the turnover of consumer goods. It is a tax levied by the government on consumer goods. The collection process is single, and most of them are paid during the production or import process. Consumption tax is a typical indirect tax. Consumption tax is a new tax added to turnover tax in the 1994 tax system reform. Consumption tax is an in-price tax that exists as part of the product price and is ultimately borne by consumers. The taxpayers of consumption tax are units and individuals that produce, entrust processing, retail, wholesale and import taxable consumer goods in my country as stipulated in the "Interim Regulations of the People's Republic of China on Consumption Tax".

Motorcycle consumption tax standards:

According to relevant regulations, the consumption tax tax item and rate schedule stipulates: 3% of the exhaust volume below 250 ml, and the cylinder capacity is above 250 ml. 10%;

According to relevant legal provisions: Cancel the consumption tax on small-displacement motorcycles with a cylinder capacity of 250 ml or less. Motorcycles with a cylinder capacity of 250 cc and no more than 250 cc will continue to be levied consumption tax at the rates of 3% and 10% respectively.

Legal basis:

Article 2 of the "Interim Regulations of the People's Republic of China on Consumption Tax"

The tax items and tax rates of consumption tax shall be in accordance with the provisions attached to these regulations. The "Consumption Tax Item and Rate Table" is implemented. Adjustments to consumption tax items and tax rates shall be determined by the State Council.