Vehicle 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 vehicle purchase tax law is the Provisional Regulations of People's Republic of China (PRC) on Vehicle Purchase Tax, which comes into force on 200 1 1. Taxpayers of vehicle purchase tax are units and individuals who purchase taxable vehicles (including purchase, import, self-production, donation, prizes or other means for their own use). The scope of taxation is automobiles, motorcycles, trams, trailers and agricultural transport vehicles, and the tax rate is 10%. The calculation formula of tax payable is: tax payable = tax payable × tax rate.

Calculation method of individual automobile purchase tax for ordinary consumers

Taxable amount of vehicle purchase tax = taxable amount × 10%, and the taxable amount is determined according to the following conditions according to different situations:

(1) Taxable value, the total price and extra expenses paid to the seller for the taxpayer to purchase taxable vehicles for his own use, excluding value-added tax. That is to say, the vehicle purchase tax payable is calculated by dividing the total amount of the price and expenses issued on the unified invoice for motor vehicle sales obtained by you by (1+ 17%) as the tax basis and then multiplying it by 10%.

For example, if you buy a car with a car price of 1 17000 yuan, the amount of vehicle purchase tax that consumers need to pay is: payable vehicle purchase tax = 1 17000 yuan ÷ (1+17%) ×

(two) the taxable value calculation formula for taxpayers to purchase imported taxable vehicles for their own use is:

Taxable value = dutiable price+customs duty+consumption tax.

Taxable amount of vehicle purchase tax = taxable amount × 10%