There is a special provision in the vehicle purchase tax: Under normal circumstances, automobile manufacturers should declare the official guide price of new cars to State Taxation Administration of The People's Republic of China, People's Republic of China (PRC), and put it on record in State Taxation Administration of The People's Republic of China, People's Republic of China (PRC). This price is also commonly known as "CD price" in the automobile industry. This price is also the minimum taxable value for consumers to pay new car purchase tax, excluding value-added tax. Therefore, even if the preferential rate of car purchase is large, the vehicle purchase tax will not be taxed according to the invoice price, but according to the lowest taxable value of the State Taxation Bureau. Therefore, when customers ask for two invoices to avoid vehicle purchase tax, they should explain the tax policy clearly with customers to avoid causing some unnecessary troubles.