Calculation formula of vehicle purchase tax in 2023, vehicle displacement vehicle and vessel tax charging standard

Cars have now become a part of people's lives, and it is also people's legal obligation to pay vehicle purchase tax and vehicle and vessel tax when buying cars. However, when paying taxes, we should also have a certain understanding of the tax standards in order to handle taxes better.

According to the latest laws and regulations, the calculation formula of vehicle purchase tax in 2023 is: vehicle purchase tax payable = taxable value x taxable vehicle tax rate.

If calculated according to the "total price tax" amount on the car purchase invoice: vehicle purchase tax = total price tax+0.13x10% (13% is the automobile value-added tax rate).

If calculated according to the "tax-free price" on the car purchase invoice: vehicle purchase tax = tax-free price × 10%( 10% is the vehicle purchase tax rate).

There are also relevant provisions on the vehicle and vessel tax charges for vehicle displacement, as follows:

1. If the displacement of passenger cars is below 1.0L (inclusive), the annual benchmark tax for each car: 60 yuan to 360 yuan.

2. If the displacement of passenger cars is above 1.0L to 1.6L (inclusive), the annual benchmark tax for each car: 300 yuan to 540 yuan.

3. If the displacement of passenger cars 1.6 rises to more than 2.0 liters (inclusive), the annual benchmark tax for each car: 360 yuan to 660 yuan.

4. If the displacement of passenger cars is more than 2.0 liters to 2.5 liters (inclusive), the annual benchmark tax for each car is from 660 yuan to 1200 yuan.

5. If the displacement of passenger cars is more than 2.5 liters to 3.0 liters (inclusive), the annual benchmark tax for each car is 1200 yuan to 2,400 yuan.

6. If the displacement of passenger cars is above 3.0 liters to 4.0 liters (inclusive), the annual benchmark tax for each car is 2,400 yuan to 3,600 yuan.

7.4.0 liters or more passenger cars, the annual benchmark tax for each car is 3600 yuan to 5400 yuan.

Note: All the above vehicles are passenger cars with more than 9 passengers.

8. Annual benchmark tax for commercial vehicles and buses: from 480 yuan to 1.440 yuan. It is stipulated that the number of approved passengers is more than 9, including trams; For commercial vehicles and trucks, the annual benchmark tax per ton of curb weight is 16 yuan to 120 yuan.

So it can be seen that the car tax is also very important. Car buyers can go to the relevant local tax authorities to consult relevant information and handle tax business.