Travel tax is also the travel use tax. Vehicle and vessel use tax is a kind of use behavior tax calculated and levied on vehicles driving on public roads and ships driving in domestic rivers, lakes or territorial ports according to their types (such as motor vehicles, non-motor vehicles, manned cars, trucks, etc.). ), tonnage and prescribed tax amount. Then, how to calculate the car travel tax? Travel tax payment standards vary from place to place, and at the same time, according to your type of transportation, such as trucks, cars and buses, the payment fees are different. If the owner needs to check the vehicle and vessel use tax, the insurance company will calculate the vehicle tax when paying the auto insurance. Travel tax is levied annually, and taxpayers pay the annual tax in one lump sum within the prescribed tax declaration period. For the purchase of new vehicles and vessels, the tax payable for the purchase year shall be calculated on a monthly basis from the month when the tax obligation occurs. The calculation formula is: tax payable = (annual tax payable ÷ 12)× tax month.

How to calculate the relevant standards of specific automobile travel tax;

Vehicles and boats listed in the Vehicle and Boat Tax Items and Taxes Table attached to the Vehicle and Boat Tax Law need to pay vehicle and boat taxes, including six categories: buses, commercial vehicles, trailers, other vehicles, motorcycles and ships.

Specific applicable tax amount for motor vehicles

(1) 60 yuan to 360 yuan below 1.0L (inclusive);

(2) from1.0l to 1.6L (inclusive) from 300 yuan to 540 yuan;

(3) 1.6 to 2.0 liters (inclusive) from 360 yuan to 660 yuan;

(4) More than 2.0 liters to 2.5 liters (inclusive) from 660 yuan to 1200 yuan;

(5)2.5 liters to 3.0 liters (inclusive) 1200 yuan to 2400 yuan;

(6)3.0 liters to 4.0 liters (inclusive) 2,400 yuan to 3,600 yuan;

(7) 3,600 yuan to 5,400 yuan for more than 4.0 liters.

A new method for calculating vehicle and vessel tax based on auto insurance knowledge

The taxable amount of new vehicles and vessels purchased in that year shall be calculated on a monthly basis from the month when the tax obligation occurs. 20 12 for newly purchased vehicles and boats, the annual tax payable shall be calculated on a monthly basis from the month when the tax obligation occurs. The tax payable is the annual tax payable divided by 12 and multiplied by the number of tax months.

The calculation formula is:

Taxable amount = (annual taxable amount ÷ 12)× taxable month.

In addition, for taxpayers who fail to pay the travel tax, a late payment fee of 0.5 ‰ will be added daily from the day of late payment, and the late payment fee and punishment will be calculated from 1+65438 of the following year.

Travel tax refers to a tax levied on motor vehicles and ship owners. The charging standard is determined according to the type, displacement and purchase price of vehicles and ships. The scope of application includes all motor vehicles and ships registered in China, whether owned by individuals or enterprises and institutions. The calculation method of vehicle and vessel tax is based on the taxable value and applicable tax rate of vehicle and vessel. The tax rate varies according to the type of vehicle or ship and the nature of use. Taxpayers can declare relevant information to the tax authorities, and the tax authorities will verify the tax amount. Paying vehicle and vessel tax is the legal obligation of vehicle and vessel owners, which is used to support the national infrastructure construction and the development of public utilities.

Legal basis:

People's Republic of China (PRC) Ship Tonnage Tax Law (revised on 20 18): Article 20 Where there are no provisions in this law, the provisions of laws and administrative regulations on tax collection and management shall apply.