Vehicle purchase tax collection window of Tianqiao State Taxation Bureau, Jinan, address: 4th floor, Ginza Automobile Trade Co., Ltd., No.421Beiyuan Street, Jinan.

Automobile purchase tax refers to the tax to be paid when buying a car. The purchase tax is 10% of the selling price of the car (excluding the tax price). The taxpayer of the vehicle purchase tax is the units and individuals who purchase (including buying, importing, self-producing, receiving gifts, winning prizes or obtaining them in other ways for their own use) taxable vehicles, and the tax rate is 10%. Except cars, motorcycles and trams,

Extended data

According to the relevant provisions of the Ministry of Finance Accounting [2000] 18:

Taxable vehicles purchased by an enterprise (including purchase, import, self-production, donation, award-winning or other means for personal use) shall be included in the cost of the vehicle. Because it belongs to the related taxes and fees for purchasing fixed assets.

Proof required for payment of purchase tax

First, the owner's identity certificate

1. For mainland residents, provide the Mainland's Resident Identity Card (including residence and temporary residence certificate) or Household Registration Book or military (including armed police) identity certificate;

2. Residents of Hongkong, Macao Special Administrative Region and Taiwan Province region shall provide proof of identity and residence;

3. For foreigners, provide proof of identity and residence;

4. Organization, providing the Certificate of Organization Code.

Second, the vehicle price certificate

1. Provide uniform invoices (invoice copy and tax return copy) or valid vouchers for purchasing vehicles in China;

2. For importing vehicles for self-use, provide the Special Letter of Payment for Customs Tariff, the Special Letter of Payment for Consumption Tax on behalf of Customs or the Certificate of Tax Exemption from Customs.

Third, the vehicle qualification certificate

1. For domestic vehicles, provide the ex-factory certificate of the whole vehicle (hereinafter referred to as the certificate of conformity);

2. For imported vehicles, provide the Certificate of Import of Goods by the Customs of the People's Republic of China or the Notice of License for Entry (Exit) of Vehicles under Customs Supervision of the People's Republic of China or the Certificate of Confiscation of Smuggled Cars and Motorcycles.

Other information required by the tax authorities

Reference materials? Baidu Encyclopedia: Automobile Purchase Tax