Automobile purchase tax is a kind of tax levied on units and individuals who purchase prescribed vehicles in China, which evolved from vehicle purchase surcharge. The basic norm of the current automobile purchase tax law is the Provisional Regulations of People's Republic of China (PRC) on Vehicle Purchase Tax, which comes into effect on 200 1 1.
Car purchase tax refers to the tax to be paid when buying a car. The purchase tax is 65,438+00% of the car price (excluding tax). Taxpayers of vehicle purchase tax are units and individuals who purchase (including buying, importing, producing, accepting gifts, winning prizes or obtaining them for their own use) taxable vehicles, and the tax rate is 10%. Except cars, motorcycles, trams, trailers, etc.