The following is an introduction to the tax rate of electric tricycles:

According to the tax law, when buying a tricycle, the buyer should pay the vehicle purchase tax to the tax bureau. The tax rate is 10%. Taxable value is the price excluding VAT. That is, the payment is calculated according to the "price excluding tax" and the tax rate of 10% on the invoice.

Reissue the purchase tax: issue the original and photocopy of the vehicle driving license that needs to be reissued, or the original and photocopy of the motor vehicle registration certificate and the original and photocopy of the owner's ID card, and inquire and receive the Application Form for Reissuing the Vehicle Purchase Tax.

Publish a loss statement in China Tax Newspaper or a publicly issued newspaper designated by the State Taxation Bureau of a province, autonomous region or municipality directly under the Central Government, and fill in the Application Form for Certificate of Payment of Vehicle Purchase Tax.

After reading the newspaper, you should go to the vehicle purchase tax transfer and replacement window to complete the formalities with the Application Form for Vehicle License, vehicle driving license and photocopy or original and photocopy of motor vehicle registration certificate, original and photocopy of owner's ID card and report of loss reporting.

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.