The vehicle purchase tax is calculated by multiplying the taxable value of taxable vehicles by the tax rate of 10%. Vehicle purchase tax is a tax levied on units and individuals who buy designated vehicles in China, which originated from vehicle purchase surcharge.
Vehicle purchase tax is paid to units and individuals who purchase (including purchasing, importing, producing, giving away, winning prizes or otherwise obtaining and using taxable vehicles), including automobiles, motorcycles, trams, trailers and agricultural transport vehicles. The formula for calculating the automobile purchase tax is the automobile purchase price (including tax) divided by 1. 17 and then multiplied by 10%.
The tax rate of consumption tax is determined according to automobile exhaust. The vehicle tax rate for displacement 1.0l (including 1.0l) is1%; The vehicle tax rate for 1.0 liter to 1.5 liter (including 1.5 liter) is 3%; 1.5 liters to 2.0 liters (including 2.0 liters), the vehicle tax rate is 5%; The tax rate for vehicles from 2.0 liters to 2.5 liters (including 2.5 liters) is 9%; 2.5 liters to 3.0 liters (including 3.0 liters), the vehicle tax rate is12%; The vehicle tax rate of 3.0 liters to 4.0 liters (including 4.0 liters) is 25%; The tax rate for vehicles above 4.0 liters is 40%.
Matters needing attention in paying automobile taxes and fees:
1. Payment time: It is very important to pay vehicle taxes and fees on time to avoid restrictions on vehicle ownership and legal use. According to local regulations, ensure that taxes and fees are paid within the specified time to avoid late fees or other penalties.
2. Payment method: Understand the available payment methods. In some areas, you can choose different payment methods, such as online payment, mailing checks and bank transfer. Choose the most convenient and quick way to ensure the accuracy and timeliness of payment.
3. Prepare required documents and materials: When paying vehicle taxes and fees, you usually need some necessary documents and materials. This may include vehicle registration certificate, owner's identity certificate, car purchase invoice or contract, vehicle insurance certificate, etc. When you go to the place of payment or submit payment online, please be sure to bring or prepare all necessary documents and information.
4. Compliance payment: Ensure that the payment complies with local laws and policies. Understand the specific standards, tax rates and calculation methods of vehicle taxes and fees, and ensure that they are paid correctly according to these regulations. If you have any questions, please consult relevant departments or professionals.