How to calculate Shaoguan vehicle purchase tax
First, motor vehicles? From 20 1 81June1? The vehicle purchase tax was restored from 7.5% to 10%.
The Notice of the Ministry of Finance on Reducing the Vehicle Purchase Tax for Passenger Cars with a Displacement of 1.6 liters or less clearly states that the vehicle purchase tax will be resumed at the statutory tax rate of 10% from the date of 20 18 1.
That is to say, starting from next year, the vehicle purchase tax for passenger cars with displacement of 1.6 liters or less will be restored from 7.5% to 10%. How much will it cost to buy a car when the purchase tax goes up?
At present, the calculation method of purchase tax is: invoice price of automobile sales ÷ 1. 17 (value-added tax) × purchase tax percentage (7.5 this year) = vehicle purchase tax amount.
The car with 65438+ 10,000 yuan is 2 137 yuan.
For example, if the owner buys a domestic car with a price of 65,438+10,000 yuan, he will pay taxes according to the purchase tax of 10% next year, that is,100000 ÷1.17×10% = 8547 yuan.
The same car is 65438+ 10,000 yuan. If the purchase tax is 7.5% this year, then the purchase tax that should be paid is: 10000 ÷1.17× 7.5% = 6410 yuan, with a difference of 8547.
The more expensive the car, the higher the purchase tax.
This also shows that:
654.38+ 10,000 yuan to buy a car, you have to pay 265.438+037 yuan more.
654.38+0.5 million yuan to buy a car, it will cost 3205 yuan more.
Buying a car with a price of 200,000 yuan will cost 4,274 yuan more.
Second, how to calculate the purchase tax of new energy vehicles?
New energy vehicle purchase tax relief
The Ministry of Finance, State Taxation Administration of The People's Republic of China, the Ministry of Industry and Information Technology and the Ministry of Science and Technology issued the Announcement on Exempting New Energy Vehicles from Vehicle Purchase Tax. According to the announcement, from October 201810 to February 2020 12 3 1 2, the purchased new energy vehicles will be exempted from vehicle purchase tax.
New energy vehicles listed in the catalogue from 20 18 10 shall meet the following conditions:
(1) Pure electric vehicles, plug-in (including extended range) hybrid vehicles and fuel cell vehicles licensed for sale in China.
(two) meet the technical requirements of new energy automobile products.
(three) through the special inspection of new energy vehicles, to meet the special inspection standards of new energy vehicle products.
(four) new energy vehicle manufacturers or dealers of imported new energy vehicles (hereinafter referred to as enterprises) meet the relevant requirements in terms of product quality assurance, product consistency, after-sales service, safety monitoring and power battery recycling.
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20 17 latest provisions on vehicle purchase tax:? Passenger cars with displacement of 10/0/7, 1 day to 12, 3 1 day and below, the vehicle purchase tax shall be levied at the reduced rate of 7.5%. From 20 18 65438+ 10/0/day, the statutory tax rate of vehicle purchase tax will be resumed 1 0%.
2015101October 3 1 day-201June/February 3 1 day? The purchase tax on small-displacement vehicles is 5%.
20 17, 1 October -20 17,12,31February? The purchase tax for small-displacement vehicles is 7.5%.
20 18 65438+ 10/0/-purchase tax on small displacement vehicles 10%.
Examples show that the purchase tax for the displacement below 1.6 is 5%, and the purchase tax for the displacement above 1.6 is 10%. The vehicle displacement of about 60,000 vehicles will generally not exceed 1.6 liters, and the purchase tax should be 5%. Plus home insurance, it is estimated that it should be around 64,000.
Example 2: Purchase price (including tax)/1. 17 (VAT rate 17%)* 10%= input tax. Note that this 10% is not only the displacement of 1.8 and 1.8. The purchase tax below 1.6 and 1.6 is 7.5%. Of course, this is just an ideal algorithm. The actual situation still depends on the local national tax, but it will not exceed the figure calculated in this way. Some models may have some preferential policies with the local national tax, and the actual tax payment cannot reach the calculated amount. Anyway, it won't be beyond my calculation with you. In addition, the calculation method of imported cars is as follows: the calculation method of tax rate of imported cars is as follows: taxable value = customs duty-paid price+tariff+consumption tax taxable value × 10%.
Example 3: I wonder if 10% includes seller's value-added tax? -According to the first paragraph of Article 6 of the Regulations, "Taxable value, if a taxpayer purchases a taxable vehicle for his own use, all the extra expenses paid to the seller for the taxpayer to purchase the taxable vehicle, excluding value-added tax". Because the car purchase price already includes 17% or 4% value-added tax, and the value-added tax is paid in the sales process, the value-added tax should be deducted first when calculating the car purchase price, that is, the price excluding tax = (total price+off-price expenses) ÷( 1+ value-added tax rate or collection rate), and then according to the taxable value of 65438.
The above is about the calculation method of Shaoguan vehicle purchase tax. The current tax rate has been restored to the original 10%, which was 7.5% and 5% before. There are concessions for different emissions, and the calculation method is consistent throughout the country. There is no purchase tax for new energy vehicles, and there are some subsidies. There is still time to pay the purchase tax, or there will be a late fee. Learn more about some laws and regulations, and you will find that.
How to calculate the vehicle purchase tax in Shaoguan @20 19