Fortune Telling Collection - Zodiac Guide - Calculation formula of automobile purchase tax
Calculation formula of automobile purchase tax
According to the latest vehicle purchase tax law, the taxpayers of vehicle purchase tax are units and individuals who purchase taxable vehicles, and the tax scope is automobiles, motorcycles and trams, trailers and agricultural transport vehicles, and the tax rate is 10%. The calculation formula of tax payable is: tax payable = tax payable * tax rate.
Rule 1
Taxable value, if the taxpayer purchases taxable vehicles for his own use, is the total price actually paid by the taxpayer to the seller, excluding VAT. Taxable value of taxable vehicles imported by taxpayers for their own use = dutiable price+customs duties and consumption tax.
Rule 2
Taxable value, if taxpayers produce taxable vehicles 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 or awards shall determine the taxable value at the price stipulated in the relevant documents for purchasing taxable vehicles, excluding value-added tax.
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