Automobile purchase tax rate: the current tax rate is 10%. The calculation formula of tax payable is: tax payable = tax payable × tax rate (if it is lower than the minimum tax payable published by State Taxation Administration of The People's Republic of China, it shall be levied according to the minimum tax payable stipulated by State Taxation Administration of The People's Republic of China). Taxable amount = pre-VAT amount, and the VAT rate is 17%.
Calculation method
1。 The vehicle purchase tax is levied ad valorem, and the calculation formula is: tax payable = tax payable × tax rate. If the consumer buys a domestic private car, the taxable value will pay all the price and extra expenses to the dealer, excluding VAT (the tax rate is 17%). Because the purchase price of the special invoice for motor vehicle sales contains VAT tax, the VAT of 17% must be excluded when calculating the vehicle purchase tax, that is, the taxable value of vehicle purchase tax = fare1. 17, and then the vehicle purchase tax is levied at the rate of 10%.
2。 According to the latest regulations, 1. Press 7 for less than 6 liters. 5% levy, 1. More than 6 liters will be levied at 10%.
I hope the above content can help you. Please consult a professional lawyer if you have any other questions.
Legal basis: People's Republic of China (PRC) Vehicle Purchase Tax Law.
Article 3 The vehicle purchase tax shall be levied at one time. The purchase of vehicles that have been subject to vehicle purchase tax is not subject to vehicle purchase tax.
Article 4 The tax rate of vehicle purchase tax is 10%.
Article 5 The taxable amount of vehicle purchase tax shall be calculated by multiplying the taxable value of taxable vehicles by the tax rate.
Article 6 The taxable value of taxable vehicles shall be determined in accordance with the following provisions:
(1) The taxable value of taxable vehicles purchased by taxpayers for their own use is the total price actually paid by taxpayers to sellers excluding value-added tax;
(2) In taxable value, where taxpayers import taxable vehicles for their own use, customs duty and consumption tax shall be added to the customs value;
(3) 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;
(4) If a taxpayer obtains a taxable vehicle for his own use through donation, award-winning or other means, the taxable value shall be determined according to the price specified in the relevant vouchers when purchasing the taxable vehicle, excluding value-added tax.