1 by multiplying the taxable value by the purchase tax rate 10%.
2. Purchase tax = purchase price ÷( 1+ 17%)× purchase tax rate;
If it is an imported new car, the purchase tax is calculated as: taxable value = customs paid price+customs duty+consumption tax.
Purchase tax is the act of purchasing related property within the tax system set by the tax authorities, and the tax levied on the property. Such as vehicle purchase tax. 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.
From 20 18 65438+ 10 month 1 onwards, the purchase tax of passenger cars with a displacement of 1.6 liters or less will be restored to 10%. Prior to this, the purchase tax was 7.5%.
Extended data:
Reimbursement of purchase tax
1, issue the original and photocopy of the driving license or the original and photocopy of the motor vehicle registration certificate, and the original and photocopy of the owner's ID card, and inquire for the Application Form for Replacement of Vehicle Purchase Tax Certificate.
2. Publish a report of loss reporting in China Tax Newspaper or a publicly issued newspaper designated by the State Taxation Bureau of a province, autonomous region or municipality directly under the Central Government, and fill in the Application Form for Certificate of Payment of Vehicle Purchase Tax.
3. After reading the newspaper, hold the Application Form for Replacement Certificate, the original and photocopy of the vehicle driving license or motor vehicle registration certificate, the original and photocopy of the owner's ID card, and the newspaper that published the report of loss reporting, and go through the formalities for replacement certificate at the vehicle purchase tax transfer window.
References:
Baidu encyclopedia-purchase tax