Automobile purchase tax rate: the current tax rate is 10%.

The calculation formula of tax payable is: tax payable = tax payable × tax rate (if it is lower than the minimum tax payable stipulated in State Taxation Administration of The People's Republic of China, People's Republic of China (PRC), it shall be calculated according to the minimum tax payable stipulated in State Taxation Administration of The People's Republic of China, People's Republic of China (PRC)).

Taxable amount = pre-VAT amount, and the VAT rate is 17%.

Specific formula: new car purchase tax = purchase price (including tax)/1. 17 (VAT rate 17%)* 10%.

Example: 80,000 yuan new car purchase tax =10% * 80,000 yuan/(1+17%) = 6,837.6 yuan. (Simply put, the invoice price of the vehicle is divided by 1. 17 and then multiplied by 10%. )

Latest preferential policies for automobile purchase tax

The executive meeting of the State Council decided to implement the preferential policy of halving the vehicle purchase tax for passenger cars with a displacement of 10/0/day to February 3 1 day.

Automobile purchase tax policy

Municipal State Taxation Bureau: (1) According to Article 6 of the Provisional Regulations on Vehicle Purchase Tax and Article 9 of the Administrative Measures on the Collection of Vehicle Purchase Tax, domestic taxable vehicles are not distinguished from imported vehicles. All the price and out-of-price expenses (excluding VAT) you pay to the dealer are regarded as taxable value, and the vehicle purchase tax you should pay is calculated at the tax rate of 10%. The specific formula is: tax payable = tax payable * 10%.

In the unified invoice for motor vehicle sales obtained by purchasing taxable vehicles, the "total price plus tax" marked on the face is the total amount you pay to the dealer, and the "price excluding tax" is the taxable amount of vehicle purchase tax.

(2) According to Article 7 of the Provisional Regulations on Vehicle Purchase Tax and Article 11 of the Measures for the Administration of Vehicle Purchase Tax Collection, if the taxable value declared by itself without justifiable reasons is lower than the lowest taxable value for taxable vehicles of the same type, the competent tax authorities will collect your vehicle purchase tax according to the lowest taxable value. The minimum taxable value is determined by People's Republic of China (PRC) and 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 manufacturers and with reference to the average market transaction price, and adjusted as appropriate. If the vehicle you purchased is not approved by People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) as the lowest taxable value vehicle, the price indicated in the valid price certificate provided by taxable value shall prevail. If the price indicated in the valid price certificate is obviously low, the competent tax authorities have the right to approve the taxable value of taxable vehicles.

Problems needing attention in the calculation of automobile purchase tax

1. Taxpayers who purchase taxable vehicles for their own use shall declare and pay taxes within 60 days from the date of purchase; Taxable vehicles imported for their own use shall be declared and taxed within 60 days from the date of import; Self-produced, donated, rewarded or otherwise acquired self-use taxable vehicles shall be declared and taxed within 60 days from the date of acquisition.

2. When paying the vehicle purchase tax, the following information shall be provided:

(a) the taxpayer's identity certificate;

(2) Proof of vehicle price;

(3) vehicle certificate;

(4) Other materials required by the tax authorities. Generally, it is proof of purchasing auto insurance.

3. Tax formula for imported vehicles:

Taxable value = customs paid price+customs duty+consumption tax. The Administrative Measures for the Collection of Vehicle Purchase Tax was revised, and the implementation time, calculation method and collection standard of vehicle purchase tax were announced.

Decision of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Amending the Measures for the Administration of Vehicle Purchase Tax Collection

According to the "Decision of the State Council Municipality on Cancelling Non-administrative Licensing Examination and Approval Items" (Guo Fa [27] No.27), State Taxation Administration of The People's Republic of China decided to make the following amendments to the "Measures for the Administration of Vehicle Purchase Tax Collection":

Article 21 is amended as: "People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China regularly compile tax-free atlas. The Measures for the Administration of Vehicle Purchase Tax Exemption Atlas shall be formulated separately by State Taxation Administration of The People's Republic of China, People's Republic of China (PRC). "

This decision shall come into force on February 65438 +0.

The "measures" for the administration of vehicle purchase tax collection shall be revised according to this decision and re-promulgated.

Measures for the administration of vehicle purchase tax collection

(Promulgated by Decree No.33 of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on February 2, 65438).

According to the Decision of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Amending the Measures for the Administration of Vehicle Purchase Tax Collection (February 28th, 65438).

Article 1 These Measures are formulated in accordance with the Law of People's Republic of China (PRC) Municipality on Tax Collection and Administration (hereinafter referred to as the Law on Tax Collection and Administration), the Detailed Rules for the Implementation of the Law of People's Republic of China (PRC) Municipality on Tax Collection and Administration and the Provisional Regulations of People's Republic of China (PRC) Municipality on Vehicle Purchase Tax (hereinafter referred to as the Regulations on Vehicle Purchase Tax).

Article 2 The scope of collection, exemption and reduction of vehicle purchase tax shall be implemented in accordance with the provisions of vehicle purchase tax.

Article 3 Taxpayers shall apply for vehicle purchase tax declaration at the following places:

(a) taxpayers need to go through the formalities of vehicle registration, and shall report and pay taxes to the competent tax authorities at the place where the vehicle is registered;

(2) Taxpayers who do not need to go through the formalities of vehicle registration shall report and pay taxes to the local competent tax authorities.

Article 4 The vehicle purchase tax shall be declared by one vehicle.

Article 5 Taxpayers who purchase taxable vehicles for their own use shall declare and pay taxes within 60 days from the date of purchase; Taxable vehicles imported for their own use shall be declared and taxed within 60 days from the date of import; Self-produced, donated, rewarded or otherwise acquired self-use taxable vehicles shall be declared and taxed within 60 days from the date of acquisition.

Article 6 Where the tax exemption conditions disappear due to the transfer or change of use of duty-free vehicles, taxpayers shall re-declare and pay taxes to the competent tax authorities within 60 days from the date when the tax exemption conditions disappear.

If the duty-free vehicle is transferred, but it still falls within the scope of tax exemption, the transferee shall, within 60 days from the date of purchasing or obtaining the vehicle, re-declare the tax exemption to the competent tax authorities.

Article 7 When filing tax returns, taxpayers shall truthfully fill in the Vehicle Purchase Tax Tax Return (hereinafter referred to as the Tax Return) and provide the following information:

(a) the taxpayer's identity certificate;

(2) Proof of vehicle price;

(3) vehicle certificate;

(4) Other materials required by the tax authorities.

Article 8 Taxpayers shall truthfully fill in the tax return form for vehicles with no tax exemption conditions, and provide the following materials at the same time:

(1) Taxpayer's identity certificate, unified invoice for second-hand car sales and vehicle purchase tax payment certificate (hereinafter referred to as tax payment certificate) are required for second-hand car transactions.

(2) If there is no second-hand car transaction, the taxpayer's identity certificate, original tax payment certificate and valid certification materials shall be provided.

Article 9 The taxable value of vehicle purchase tax shall be determined according to the following circumstances:

(1) Taxpayers purchase taxable vehicles for their own use, and all the extra-price expenses paid by taxpayers to sellers according to taxable value do not include value-added tax;

Taxable vehicles imported by taxpayers for their own use:

Taxable value = dutiable price+customs duty+consumption tax

(3) If the taxpayer purchases or imports taxable vehicles for his own use, and the taxable value declared without justifiable reasons is lower than the lowest taxable value of the same type of taxable vehicles, it shall be the lowest taxable value approved by State Taxation Administration of The People's Republic of China, People's Republic of China (PRC);

(4) The taxable value of taxable vehicles produced, donated, rewarded or obtained by taxpayers in other ways shall be verified by the competent tax authorities with reference to the minimum taxable value stipulated by State Taxation Administration of The People's Republic of China, People's Republic of China (PRC);

(five) People's Republic of China (PRC) State Taxation Administration of The People's Republic of China has not approved the minimum taxable value vehicle, and taxable value has provided the taxpayer with a valid price certificate indicating the price. If the price indicated on the valid price certificate is obviously low, the competent tax authorities have the right to approve the taxable value of taxable vehicles;

(6) Imported used cars, vehicles damaged due to force majeure, vehicles in stock for more than 3 years, test vehicles with a mileage of more than 80,000 kilometers, and other vehicles specified by People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China, People's Republic of China (PRC), and the taxpayer's price indicated on the valid price certificate provided by taxable value. If the taxpayer cannot provide the valid price certificate of the vehicle, the competent tax authorities have the right to verify the taxable value of taxable vehicles;

(7) If the service life of a vehicle whose tax exemption conditions have disappeared is less than 10 years from the date of the first tax declaration,10% of the tax payable shall be deducted for each full year based on the tax payable determined when the tax-free vehicle is first declared; Less than 1 year, taxable value is the original taxable value of duty-free vehicles; If the service life is more than 10 years, the tax payable is 0.

Article 10 Out-of-price charges refer to various out-of-price charges such as funds, collection fees, liquidated damages (deferred payment of interest), handling fees, packaging fees, storage fees, insurance fees, transportation and handling fees and storage fees. , but does not include the insurance premium, vehicle purchase tax and vehicle license fee charged by the seller to the buyer for insurance.

Million car purchase subsidy