Fortune Telling Collection - Comprehensive fortune-telling - I am from Handan. Where can I pay the new car purchase tax? How to go through the formalities? thank you
I am from Handan. Where can I pay the new car purchase tax? How to go through the formalities? thank you
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. The basic norm of the current vehicle purchase tax law is the Provisional Regulations on Vehicle Purchase Tax in People's Republic of China (PRC), which came into effect on May 3, 20061.
Taxpayers of vehicle purchase tax are units and individuals who purchase taxable vehicles (including purchase, import, self-production, donation, prizes or other means for their own use). The scope of taxation is automobiles, motorcycles, 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.
fulfilling formalities
Car purchase invoice (tax return), vehicle certificate, owner's ID card.
The current purchase tax is 10%, and the purchase tax = taxable value times 10%, and taxable value (1). When the car price minus the value-added tax (car price divided by 1. 17) is greater than the lowest taxable value (the lowest taxable value is determined by the IRS according to the quotation of the manufacturer and the customs), taxable value divides the car price by. (2) When the car price minus the value-added tax (car price divided by 1. 17) is less than the lowest taxable value, taxable value is the lowest taxable value.
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