The taxable value of taxable vehicles produced by taxpayers for their own use shall be determined according to the sales price of similar taxable vehicles produced by taxpayers, excluding value-added tax. Taxpayers who obtain taxable vehicles for their own use through donations, awards, etc. shall determine the taxable value according to the price specified in the relevant documents for purchasing taxable vehicles, excluding value-added tax.
Problems needing attention in automobile tax rate
For vehicles that have already paid the vehicle purchase tax, if the vehicle manufacturer needs to replace the vehicle for the owner due to quality problems, it can go through the formalities for changing the vehicle purchase tax with the replacement certificate of the manufacturer and the invoice for replacing the new car, and can return the original vehicle purchase tax payment certificate. If the original tax payment certificate cannot be returned, the formalities for changing the vehicle purchase tax shall not be handled.
After replacing a new car, when the taxable value of the new car is equal to that of the original car, only the formalities for changing the vehicle purchase tax need to be handled; When the taxable value of the new car is higher or lower than the taxable value of the original car, the change formalities shall be handled after tax payment or tax refund according to the difference.