New energy vehicles exempted from vehicle purchase tax from 202 110/0/to 2022 12 3 1 2 refer to pure electric vehicles, plug-in hybrid vehicles (including extended range) and fuel cell vehicles.
For new energy vehicles that have been listed in the catalogue, new energy vehicle manufacturers or dealers of imported new energy vehicles (hereinafter referred to as automobile enterprises) should mark "Yes" (that is, the tax exemption sign) in the field of "Whether it meets the conditions for exemption from vehicle purchase tax" when uploading the certificate of motor vehicle factory completion or the electronic information sheet of imported motor vehicles (hereinafter referred to as vehicle electronic information).
Calculation method of 202 1 year vehicle purchase tax
The calculation formula of vehicle purchase tax is: the taxable amount of vehicle purchase tax = the taxable value of taxable vehicles x tax rate.
1. If calculated according to the "total price tax" on the invoice, the purchase tax = total price tax ÷1.10% (the current automobile value-added tax rate is 13%).
2. If calculated according to the amount "excluding tax" on the invoice, then the purchase tax = excluding tax × 10%. That is to say, when the owner spends 200,000 yuan to buy a new car, the car purchase tax that the owner should pay is: 200,000 yuan1.13×10% = 17699 yuan, so the owner should pay17699 yuan.