1. Vehicle purchase tax is a tax levied on units and individuals who purchase (including purchase, import, self-production, donation, prizes or other forms of self-use) designated vehicles (including automobiles, motorcycles, trams, trailers and agricultural transport vehicles, hereinafter referred to as taxable vehicles) in China. It evolved from the vehicle purchase surcharge and finally turned it over to the State Taxation Bureau.

Second, the calculation method of vehicle purchase tax:

At present, the vehicle purchase tax is calculated by ad valorem (taxable value) quota (tax rate), namely:

Tax payable = tax payable × tax rate

In terms of tax rate, before 65438+ 1 1 in 2005, the vehicle purchase tax was unified as10%; However, non-operating passenger cars with a displacement of10//month1day to 16 February 3 1 and a displacement of 1.6 liters or less are all entitled to vehicle purchase tax.

For taxable value, according to the different purchase methods, there are three pricing methods:

If a taxpayer purchases a taxable vehicle for his own use, the total price and extra-price expenses paid by the taxpayer to the seller according to the taxable value do not include VAT (the VAT rate is 17%), that is,

Taxable value = invoice price ÷ 1. 17.

If it is a taxable vehicle imported and used by taxpayers, the calculation formula of taxable value is

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

For example, for a vehicle with a displacement of 1.6L, the manufacturer's guide price is 200,000, and the actual purchase price is 40,000, that is, the invoice price is160,000. Theoretically, the taxable value is 1 1.7 divided by 13675 yuan. If the billing date happens to be on or after June 65438+ 10/day, you can also enjoy the policy of "halving the purchase tax", that is, the final tax should be 6838 yuan, saving nearly 7000 yuan.