How to calculate the car purchase tax constellation _ how to calculate the car purchase tax constellation tax

How to calculate the purchase tax when buying a car

Car purchase tax formula: taxable amount = taxable value × tax rate.

Automobile purchase tax is a kind of tax levied on units and individuals who purchase prescribed vehicles in China, which evolved from vehicle purchase surcharge. The basic norm of the current Automobile Purchase Tax Law is the Provisional Regulations on Vehicle Purchase Tax in People's Republic of China (PRC), which came into effect on May 1 2006.

Introduction:

Car purchase tax refers to the tax to be paid when buying a car. The purchase tax is 10% of the car sales price (excluding tax price), and the taxpayer of the car purchase tax is purchase (including purchase, import, self-production, donation, award-winning or other means for personal use).

The unit and individual tax rate of taxable vehicles is 10%. In addition to cars, motorcycles, trams, trailers and agricultural transport vehicles, vehicle purchase tax should also be paid.

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).

Calculation of tax rate for self-use vehicles: out-of-price expenses × 10%, in which out-of-price expenses do not include value-added tax.

Calculation of tax rate for imported cars: taxable value = (duty paid price+tariff) ÷( 1- consumption tax rate).

The purchase tax is 10% of the car price (excluding tax), and the formula is: new car purchase tax = car purchase price (including tax)/1. 13 * 10%.