The vehicle purchase tax is levied ad valorem, and the calculation formula is: taxable amount = taxable value × tax rate. If the consumer buys a domestic private car, the taxable value will pay all the price and extra expenses to the dealer, excluding VAT (the tax rate is 17%). Because the purchase price of the special invoice for motor vehicle sales contains VAT tax, the VAT of 17% must be excluded when calculating the vehicle purchase tax, that is, the taxable value of vehicle purchase tax = fare ÷ 1. 17, and then the vehicle purchase tax is calculated at the tax rate of 10%.

State Taxation Administration of The People's Republic of China publishes a monthly list of approved vehicle prices. If the tax-free price in the car purchase invoice is lower than the lowest price approved by the tax system, it will be calculated according to the price approved by the system.

For example, if a consumer buys a domestic car with a price of 6,543.8+10,000 yuan, he will be taxed at 654.38+ 00% after removing the value-added tax. The calculation formula is100000 ÷1.17× 0.1= 8547 yuan.