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 13%).

Because the purchase price of the special invoice for motor vehicle sales contains VAT tax, the VAT of 13% must be excluded when calculating the vehicle purchase tax, that is, the taxable value of vehicle purchase tax = fare ÷ 1. 13, 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 ÷1.13× 0.1= 8849 yuan.

Extended data:

Expropriation object

1, car

Including all kinds of cars.

2. Motorcycles

(1) moped: a two-wheeled or three-wheeled motor vehicle with the maximum design speed not exceeding 50km/h and the total displacement of engine cylinders not exceeding 50;

(2) Two-wheeled motorcycles: two-wheeled motor vehicles with a maximum design speed of over 50 kilometers per hour or a total displacement of engine cylinders of over 50;

(3) Three-wheeled motorcycle: a three-wheeled motor vehicle with a maximum design speed of more than 50 km/h, a total engine cylinder displacement of more than 50 and an empty mass of no more than 400 kg.

3. Trams

(1) Tram: a wheeled public transport vehicle powered by electric energy and powered by special transmission cables;

(2) Tram: a bus that runs on the track with electric energy as its power.

Baidu encyclopedia-vehicle purchase tax