The formula for calculating the taxable amount of vehicle purchase tax is: taxable amount = tax price × tax rate (if it is lower than the lowest tax price promulgated by State Taxation Administration of The People's Republic of China, it shall be calculated according to the lowest tax price stipulated by State Taxation Administration of The People's Republic of China). Self-use car tax rate calculation: extra expenses ×10% extra expenses do not include value-added tax; Calculation of imported car tax rate: taxable value = customs duty price, customs duty consumption tax, taxable value ×10%; The purchase tax is10% of the car price (excluding tax). The formula is: new car purchase tax = car purchase price (including tax)/1,17 *10%.

Article 4 of the Vehicle Purchase Tax Law of the People's Republic of China has a vehicle purchase tax rate of 10%.

Article 3 of the Vehicle Purchase Tax Law of the People's Republic of China shall be levied at one time. The purchase of vehicles for which vehicle purchase tax has been levied shall not be subject to vehicle purchase tax.

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