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%.
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 ÷1.17× 0.1= 8547 yuan.
If consumers buy imported private cars, taxable value's calculation formula is: taxable value = customs duty paid price+customs duty+consumption tax. (Photo/Text/Photo: Pacific Auto Network Zhang Xia 1