The vehicle purchase tax rate is 10%. The tax-calculated price is the price excluding tax, that is, the price excluding VAT.

If you don’t know the price excluding tax, you can calculate the price excluding tax.

Price excluding tax = car purchase price ÷ (1 + VAT rate).

For example, you are going to buy a car. The market sales price is 250,000 yuan (the market sales price is generally tax-included, that is, the price including value-added tax). You want to know how much vehicle payment is required for the car. Purchase tax, then you can calculate its price excluding tax. Since sales companies that generally sell cars should be general VAT taxpayers, the VAT rate applicable to vehicle sales is 13%. Therefore, the tax-exclusive price of the car is 250,000÷(1+13%)=221,238.94 yuan. The vehicle purchase tax payable is 221238.94×10%=22123.89 yuan.

In addition, it should be noted that: the purchase date is between June 1, 2022 and December 31, 2022, and the bicycle price (excluding value-added tax) does not exceed 300,000 yuan and 2.0-liter and Passenger cars with the following engine displacements are subject to a 50% reduction in vehicle purchase tax.

So, if the car is purchased during this period and meets the regulations for passenger cars, the vehicle purchase tax payable is 221,238.94 × 10% × 50% = 11,061.95 yuan.

Vehicle purchase tax shall be reported and paid by the purchaser to the tax authorities.

When purchasing a vehicle, the unified motor vehicle sales invoice issued by the seller will have "price excluding tax" and "total price and tax". The "total price and tax" is the amount that the buyer should pay to the seller for purchasing the vehicle.

Vehicle purchase tax is collected in one go. If the purchased vehicle has already paid the vehicle purchase tax, you do not need to pay the vehicle purchase tax again.

The tax liability for vehicle purchase tax occurs on the day when the taxpayer purchases a taxable vehicle. Taxpayers shall declare and pay vehicle purchase tax within 60 days from the date of tax liability.

In order to promote automobile consumption and support the development of the automobile industry, the purchase date is between June 1, 2022 and December 31, 2022, and the single vehicle price (excluding value-added tax) does not exceed 300,000 yuan. For passenger cars with a displacement of 2.0 liters and below, the vehicle purchase tax will be halved.