China's vehicle purchase tax is subject to a uniform proportional tax rate of 10%. If consumers buy domestic private cars, the taxable value is the total price and extra expenses paid to dealers, excluding value-added tax (the tax rate is 17%).
Car purchase tax refers to the tax to be paid when buying a car. The purchase tax is 65,438+00% of the car price (excluding tax). Taxpayers of vehicle purchase tax are units and individuals who purchase (including buying, importing, producing, accepting gifts, winning prizes or obtaining them for their own use) taxable vehicles, and the tax rate is 10%. Except cars, motorcycles, trams, trailers, etc.
Vehicle purchase tax is a kind of tax levied on units and individuals who purchase prescribed vehicles in China, which evolved from vehicle purchase surcharge.
Automobile purchase tax collection standard:
The tax rate of automobile consumption tax in China has been basically formulated, but the reason why it has not been introduced is the choice of two collection schemes, which are divided into five or seven grades.
According to the 7 grades, the lowest tax rate will be only1%; The lowest tax rate for the fifth tranche is 3%, which is the biggest difference between the two schemes. In the 7-level collection scheme, the classification of exhaust volume is refined.
For cars only, it will be divided into seven zones according to 1 liter, 1.5 liter, 2.0 liter, 2.5 liter, 3.0 liter and 4.0 liter. The lowest tax rate can be as low as 1%, and the highest tax rate is still 20%. In addition, the tax rate of other grades will fluctuate between 3% and 25%, and the tax rate of other types of passenger cars will be between 1%-9%.