According to the Notice of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Relevant Issues Concerning the Tax Policy and Collection Management of Vehicle Purchase Tax? Article 2, paragraph 2:

1. Vehicles used by foreign embassies and consulates in China and international organizations and their diplomats are exempt from tax.

2, the China People's Liberation Army and the Chinese People's Armed Police Force included in the military weapons and equipment ordering plan vehicles, tax-free.

3. Non-transport vehicles with fixed devices are exempt from tax. Non-transport vehicles with fixed devices refer to excavators, graders, forklifts, loaders (forklifts), cranes (cranes), bulldozers and other construction machinery.

4. The special vehicles for command, inspection, dispatching, flood control (police) and liaison (hereinafter referred to as special vehicles for flood control and forest fire control) purchased by the flood control department and the forest fire control department and produced by the designated manufacturers are exempt from tax.

5. 1 domestic cars purchased by overseas students (hereinafter referred to as overseas students) for returning to China are tax-free.

6. Experts who have settled in China for a long time (hereinafter referred to as experts coming to China) import cars for their own use 1 car, which is tax-free.

7. If there are other circumstances in which the State Council provides for tax exemption or reduction, it shall be exempted or reduced in accordance with the provisions.

Taxpayers who purchase the above-mentioned duty-free or tax-reduced vehicles should also apply for vehicle purchase tax declaration. Taxpayers should fill in the tax return truthfully when handling tax returns, and provide the original and photocopy of the following information. The original shall be returned to the taxpayer after being audited by the car purchase office, and the copy and the unified invoice for motor vehicle sales shall be kept by the car purchase office.

Extended data:

1, the taxpayer of vehicle purchase tax refers to the units and individuals who purchase taxable vehicles within the territory of China. Among them, purchase refers to the purchase and use behavior, import and use behavior, donation and use behavior, self-production and use behavior, prize-winning use behavior and the behavior of obtaining and using through auction, debt repayment, smuggling and confiscation, which belongs to the taxable behavior of vehicle purchase tax.

2. Calculation method of vehicle purchase tax

The calculation formula of vehicle purchase tax is: tax payable = tax payable × 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%.

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.

References:

Baidu Encyclopedia _ Vehicle Purchase Tax