2. Taxpayers enter the website of the local provincial tax bureau and log in to the electronic tax bureau for online inspection.
The specific path is as follows: home page of electronic tax bureau; I want to inquire; For voucher information query, select "Certificate of Vehicle Purchase Tax Payment" in the voucher type drop-down box, enter the frame number of the vehicle, and click Query. (The route of each province may be different, subject to the actual route).
Online payment process of vehicle purchase tax:
1. Taxpayers can apply to the tax authorities that declare and pay the vehicle purchase tax for printing the vehicle purchase tax payment certificate (electronic version).
2. Taxpayers enter the website of the local provincial tax bureau and log in to the electronic tax bureau for online inspection.
The specific path is as follows: home page of electronic tax bureau; I want to inquire; For voucher information query, select "Certificate of Vehicle Purchase Tax Payment" in the voucher type drop-down box, enter the frame number of the vehicle, and click Query. (The route of each province may be different, subject to the actual route).
Calculation method of vehicle purchase tax
Taxable amount of vehicle purchase tax = taxable amount × 10%.
According to different situations, taxable value is determined as follows:
1. Taxable value. If a taxpayer purchases a taxable vehicle for his own use, he shall pay the seller the full price and extra expenses of the taxable vehicle purchased by the taxpayer, excluding value-added tax. That is to say, the vehicle purchase tax payable is calculated by dividing the total amount of the price and expenses issued on the unified invoice for motor vehicle sales obtained by you by (1+ 17%) as the tax basis and then multiplying it by 10%. For example, if you buy a car with a car price of 1 17000 yuan, the amount of vehicle purchase tax that consumers need to pay is: payable vehicle purchase tax = 1 1. 70000 yuan ÷ (1+17%) ×10% =10000 yuan.
2. The taxable value formula for taxpayers to purchase imported taxable vehicles for their own use is: taxable value = customs duty paid price+customs duty+consumption tax = taxable value × 10%.
I hope the above content can help you. Please consult a professional lawyer if you have any other questions.
Legal Basis: People's Republic of China (PRC) Vehicle Purchase Tax Law Article 1 Units and individuals who purchase automobiles, trams, car trailers and motorcycles (hereinafter referred to as taxable vehicles) in People's Republic of China (PRC) are taxpayers of vehicle purchase tax and shall pay vehicle purchase tax in accordance with the provisions of this law.