How to calculate the constellation of imported vehicle purchase tax _ How to calculate the constellation tax of imported vehicle purchase tax

How to calculate the purchase tax on imported cars?

China is the largest producer and exporter of original automobiles in the world, and some relatively high-end automobiles are mainly imported. When importing cars, we need to pay more customs duties. In addition to customs duties, we have to pay purchase tax when importing cars. How to calculate the purchase tax on imported cars? The following is a small series of Pacific Auto Network to answer relevant knowledge for readers.

1. How to calculate the vehicle purchase tax for imported cars?

1, new tax law

State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) promulgated the relevant measures for the collection and management of vehicle purchase tax in 20 15, and decided to implement them effectively from February 20 15.

2. Reporting period

According to the new regulations, taxpayers who purchase taxable vehicles for their own use shall declare and pay taxes within 60 days from the date of purchase; Taxable vehicles imported for their own use shall declare and pay taxes within 60 days from the date of import; Taxable vehicles that are self-produced, donated, rewarded or otherwise obtained for personal use shall be declared and taxed within 60 days from the date of acquisition.

If the tax exemption conditions of duty-free vehicles disappear due to reasons such as transfer or change of use, the taxpayer shall re-declare and pay taxes to the competent tax authorities within 60 days from the date when the tax exemption conditions disappear. If the duty-free vehicle is transferred, but it still falls within the scope of tax exemption, the transferee shall, within 60 days from the date of purchasing or obtaining the vehicle, re-declare the tax exemption to the competent tax authorities.

3. Calculation of purchase tax on imported vehicles

The calculation method of vehicle purchase tax on imported cars is actually very simple: taxable value = customs paid price+customs duty+consumption tax, and taxable amount = taxable value × 10%. There are three main links in foreign taxation: purchase, retention and use. The tax levied on the purchase of cars accounts for a small proportion of the total tax, but the tax levied on the use of cars accounts for a high proportion, but the situation in China is different from that abroad.

Example: Wu Mou imports a car, the CIF price is 400,000 yuan, the known tariff rate is 50%, the consumption tax rate is 8%, and the vehicle purchase tax payable by Wu Mou is 652 17.39 yuan. The calculation process is:

(1) Taxable amount = tariff price × tariff rate = 400,000× 50% = 200,000 yuan;

(2) Taxable value = dutiable price+tariff+consumption tax = (CIF price+tariff) ÷( 1- consumption tax rate) = (400,000+200,000) ÷ (1-8%) = 652/kloc-0.

(3) Taxable amount = 652173.91×10% = 65217.39 yuan.

Second, how to calculate the tariff on imported cars?

After China's entry into WTO, the tariff on imported cars has been reduced year by year. At present, the automobile import tariff is 25% plus 17% value-added tax, and the consumption tax is added according to the vehicle displacement.

1% of the displacement below/.0l (including 1.0l).

The displacement is above 1.0l to 3% of 1.5l (inclusive).

The displacement is above 1.5L to 5% of 2.0L (inclusive).

9% displacement is greater than 2.0 liters to 2.5 liters (including 2.5 liters).

12% displacement from 2.5 liters to 3.0 liters (including 3.0 liters)

The displacement is increased from 3.0 liters to 25% of 4.0 liters (inclusive).

40% of the displacement is above 4.0 liters.

These include:

Import tax = customs duty+consumption tax+value-added tax

Import tax consumption = (duty paid price+actual tariff) × consumption tax rate /( 1- consumption tax rate)

Import VAT = (dutiable price+actual tariff+actual consumption tax) × VAT rate

Specific comprehensive import tax rate = (tariff rate+consumption tax rate+VAT rate+tariff rate × VAT rate) /( 1- consumption tax rate)

Comprehensive tax rate = basic tariff (25%)+ consumption tax (10%-40%)+ value-added tax (17%)+ others (mainly depending on emissions), totaling about 120%. Tariffs mainly depend on the displacement of imported cars. Different displacement, different brands and different tariffs. In addition, imported cars need a brand authorization, and the law prohibits the import of used motor vehicles.

In the price composition of imported cars, tariffs are only a part, and consumption tax is a very important one.

At present, the price of imported cars in China mainly consists of five parts, namely CIF price (foreign naked car price), customs duties, consumption tax, value-added tax and dealer fees (including vehicle transportation fees, commodity inspection fees, port storage fees, license fees and dealer profits).

The general formula for calculating the price of imported cars is: CIF ×( 1+ tariff rate+consumption tax rate )× (1+value-added tax rate) /( 1- consumption tax rate)+dealer fee = basic price of imported cars.

The above knowledge is Bian Xiao's answer to the question "How to calculate the vehicle purchase tax on imported cars". The purchase tax of imported cars is 10% of that of taxable value, while the taxable value of imported cars consists of three parts: customs duty, consumption tax and customs duty paid price. If readers need legal help, welcome to Pacific Auto Network for car consultation.

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