1, the purchase of taxable vehicles shall be reported to the competent tax authorities in the place where the vehicles are registered; The purchase of taxable vehicles that do not need to go through vehicle registration procedures shall be reported and paid to the local competent tax authorities of the taxpayer. 2. The vehicle purchase tax is levied ad valorem, and the calculation formula is: tax payable = taxable value × tax rate.

Legal objectivity:

What is the tax payment certificate or tax exemption certificate of vehicle purchase tax? The vehicle brand, vehicle identification code (frame number) and engine number on the tax payment certificate or tax exemption certificate must be consistent with the relevant documents and the actual situation. (1) If the card is updated, an "update form" (transfer form, stolen form, card return form, card replacement form and scrap certificate) or a "credit certificate" shall be provided; In case of scrapping and updating, the original certificate of scrapping and recycling shall be provided. (two) the name and official seal of the unit on the "Update Form", "Quota Certificate" and "Scrap Recovery Certificate" must be consistent with the current motor vehicle owner. In case of discrepancy, it is required to provide the original and photocopy of the document agreed to be renamed by the superior (municipal unit, bureau level unit) or the notice of approval of the change of enterprise name of the industrial and commercial bureau, and provide the application report and list of the unit, which needs to be stamped with the official seal of the unit. (3) If "Update Table" and "Quota Certificate" are bus types, only buses can be updated; Only truck types can be updated; Large trucks cannot update small trucks; The renewal of personal operation trucks is not limited by the loading quality; The updated rental license plate vehicle must be consistent with the original model; Do not match, can only update the non taxi license plate vehicles; Mishima motorcycle (Shanghai CR number plate) can only be used for residents' renewal on Mishima (Chongming, Changxing and Hengsha) (subject to the household registration book); Two, three-wheeled motorcycles and mopeds can not update each other, but Shanghai AX brand mopeds can update private two-wheeled motorcycles. (4) Construction vehicles shall provide the original Approval Form issued by the DMV, and be updated according to the vehicle types and models approved in the Approval Form. Sanitation vehicle, post and telecommunications vehicle, tour bus, etc. You also need to provide the original Contact List; The police car in the public security system shall submit the license plate or update form (other police cars in the system shall submit the Approval Form issued by the Equipment Department of the Logistics Department of the Municipal Bureau); Private vehicles that need to buy other special vehicles must provide relevant qualification certificates. What taxes do I have to pay to buy a car? 1, bare car price, and car purchase tax. First of all, talk about the price of naked cars. As the name implies, the bare car price is the price of the vehicle itself, but because different models will have different preferential amounts, the bare car price will be reduced in different ways on the basic price of the vehicle. Secondly, as we all know, when buying a car, we have to pay a certain amount of automobile purchase tax, which is a tax levied on the units and individuals who buy the prescribed vehicles in China, which is equal to the price of naked cars ÷ (1+17%) ×10%. For example, if you buy a car with 65,438+10,000 yuan, you need to pay 8,547 yuan. 2. After buying a new car with insurance premium and paying the car purchase tax, you should buy auto insurance immediately. The insurance premium of a new car generally consists of compulsory insurance, commercial insurance and vehicle and vessel use tax. The compulsory insurance price for family cars with less than 6 seats is 950 yuan, and the price for cars with 6 seats and above is 1 100 yuan; Vehicle and vessel use tax should be paid according to vehicles with different displacement, and different provinces will have different payment standards, but at present, new energy vehicles can be exempted from vehicle and vessel tax; Commercial insurance is a kind of auto insurance that car owners can buy independently, including car damage insurance, three-way insurance, theft insurance and other series of insurance. 3. Vehicle and vessel use tax: (1)1.0l-1.6l displacement vehicles, the annual tax is in 300 yuan; (2) 1.6L-2.0L displacement vehicle, with annual tax within 360 yuan; (3) For vehicles with a displacement of 3)2.0L-2.5L, the annual tax is in 720 yuan; 4. After paying the purchase tax and various insurance fees, the final fee to be paid is the vehicle inspection registration fee to be paid at the vehicle management office. Here, I want to tell you that if you check the car yourself, the cost will be around 300-400 yuan. If you want to save trouble, let the 4S shop do this part for you. You need 600- 1000 yuan. After you finish this, you will get it. It should be noted that commercial insurance is a kind of auto insurance that car owners can buy independently, including car damage insurance, three-way insurance, theft insurance and so on. The above contents are the tax payment certificate or exemption certificate of vehicle purchase tax, hoping to help friends in need.