New car purchase tax is calculated based on the invoice price of the car.

The current calculation method of purchase tax is: price of car sales invoice ÷ 1.17 (value-added tax) × purchase tax percentage = vehicle purchase tax amount. ?

For example, if a car owner buys a domestic car worth 100,000 yuan, he will pay a 10% purchase tax next year, which is 100,000÷1.17×10%=8,547 yuan.

Car purchase tax refers to the tax that must be paid when purchasing a car. The purchase tax is 10% of the selling price of the car (excluding tax). The taxpayer of vehicle purchase tax is the purchase (including purchase, import, The tax rate is 10% for units and individuals that self-produce, receive gifts, win awards, or otherwise obtain and use taxable vehicles. In addition to cars, motorcycles, trams, trailers, and agricultural transport vehicles also have to pay vehicle purchase tax.

Calculation formula

The calculation formula of the tax payable is: tax payable = taxable price × tax rate (if it is lower than the minimum taxable price promulgated by the State Administration of Taxation, it shall be in accordance with the provisions of the State Administration of Taxation The minimum taxable price is levied).

Calculation of tax rate for self-use cars: extra-price expenses × 10%, in which extra-price expenses do not include VAT;

Calculation of tax rate for imported cars: taxable price = duty-paid price + tariff + consumption tax Taxed price price)/1.17*10%.

Editing Notes

1. If a vehicle that has paid vehicle purchase tax needs to be returned to the vehicle manufacturer due to quality problems, you can apply for a tax refund with the manufacturer's vehicle return certificate. ; When tax is refunded, the original tax payment voucher for the vehicle must be returned; if the original tax payment voucher for the vehicle cannot be returned, no tax refund will be granted.

2. If a vehicle that has already paid the vehicle purchase tax needs to be replaced by the vehicle manufacturer for the owner due to quality problems, the vehicle purchase tax change can be handled with the manufacturer's vehicle replacement certificate and the replaced new vehicle invoice. procedures, and return the original tax payment voucher for the original vehicle purchase tax. If the original tax payment voucher cannot be returned, the vehicle purchase tax change procedures will not be processed.

After replacing a new car, when the taxable price of the new vehicle is equal to the taxable price of the original vehicle, you only need to go through the car purchase tax change procedures; when the taxable price of the new vehicle is higher or lower than the original vehicle If the vehicle's taxable price is taxed, the tax will be paid based on the difference or the change procedures will be completed after tax refund.

3. If the engine number, chassis number or vehicle identification number of a vehicle that has paid the vehicle purchase tax is altered or destroyed due to theft or other reasons, the original tax payment certificate of the vehicle purchase tax , relevant certificates from the vehicle management agency of the public security organ, and go through the procedures for changing the vehicle purchase tax.