1. How much is the purchase tax on forklift vehicles?
Article 5 of the Announcement of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on Exemption from Vehicle Purchase Tax for Non-transport Vehicles with Fixtures (Announcement No.43 of State Taxation Administration of The People's Republic of China No.2016) stipulates: "Excavators, graders, forklifts (loaders), bulldozers, six types of lifting (cranes) construction machinery and concrete pump trucks, drilling rigs, well cleaning fluids, wax removal vehicles, workover vehicles, and mixing. Derrick erection and installation vehicles listed in the Announcement of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on Issues Concerning Exemption from Vehicle Purchase Tax for Fixed Non-transport Vehicles (State Taxation Administration of The People's Republic of China Announcement No.45+03), and boiler car. When producing (refitting) or importing the above-mentioned vehicles from the date of implementation of this announcement, materials shall be uploaded according to the provisions of this announcement, and pictures shall be listed in the duty-free atlas. If the above-mentioned vehicles have been produced and sold before the implementation date of this announcement (that is, the vehicle certificate date is before the implementation date of this announcement), and the materials cannot be submitted according to this announcement, the competent tax authorities shall apply for tax exemption according to the tax-free catalogue in the tax-free map set. ? Article 7. This announcement shall come into force on August 1 day, 2065438. " Therefore, if the vehicle type on the vehicle certificate is forklift, and the vehicle manufacturing date on the vehicle certificate is after 20 1 August 61,it must be listed in the tax-free map set to enjoy the tax-free policy of vehicle purchase tax. "
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%.
Second, what is the automobile purchase tax?
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.
The above is the amount of vehicle purchase tax that Pacific Auto Network needs to pay for your forklift. Like ordinary cars, the vehicle purchase tax on forklifts is 10%. I hope my answer is helpful to you! If your situation is complicated, Pacific Auto Network also provides online consultation service. Welcome to consult Pacific Auto Network.
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