Purchase tax is the act of purchasing related property within the tax system set by the tax authorities, and the tax levied on the property. Such as vehicle purchase tax.

Taxable amount of vehicle purchase tax = taxable amount × 10% (displacement17.5% for passenger cars up to .6 liters). According to different situations, taxable value is determined as follows:

1) In taxable value, if a taxpayer purchases a taxable vehicle for his own use, all the out-of-price expenses paid by the taxpayer to the seller for purchasing the taxable vehicle do not include VAT. 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.

On the afternoon of February 28th, 20 10, the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China jointly notified that the vehicle purchase tax will be levied on passenger cars with a displacement of10/month 28th at the rate of 10%.

(2) The formula for calculating the taxable value of taxable vehicles imported by taxpayers for their own use is:

Taxable value = dutiable price+customs duty+consumption tax.

(III) Taxable basis for self-use vehicles produced, donated, donated or obtained by taxpayers in other ways shall be verified by Chebu 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) Tax basis determined according to special circumstances.

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.