Kunming company registration bought a car how to calculate the purchase tax

We all know that buying a car needs to pay the purchase tax. So, how to calculate the purchase tax? Mende enterprise service to give you calculate.

The taxpayers of the vehicle purchase tax for the purchase (including the purchase, import, self-production, gifted, awarded or otherwise obtained and self-use) of taxable vehicles units and individuals, the scope of taxation for the automobile, motorcycle, trolley, trailer, agricultural trucks, the tax rate of 10%, the taxable amount of the formula: the taxable amount = the taxable price × tax rate.

Calculation of the tax rate for own-use vehicles: taxable price = (the full price paid to the seller for the purchase of the taxable vehicle + out-of-priced expenses) × 10%, of which the taxable price excludes value-added tax

Calculation of the tax rate for imported vehicles: taxable price = (customs duty-paid price + customs duty + consumption tax) × 10%

How to Calculate the Tax on Vehicle Acquisition

Vehicle Acquisition Tax Taxable amount = taxable price × 10% (reduced by 7.5% for passenger cars with a displacement of 1.6 liters or less). The taxable price is determined in accordance with the following according to different circumstances:

(1) The taxable price of a taxpayer's purchase of a taxable vehicle for his own use is the full price and out-of-the-price expenses paid by the taxpayer to the seller for the purchase of the taxable vehicle, excluding the VAT tax. That is to say, according to your "motor vehicle sales invoice" on the total amount of price and fees divided by (1 + 17%) as the basis for tax, multiplied by 10% (1.6 liters and the following passenger car purchase tax rate calculated at 7.5%) that is, the tax payable for the car purchase.

(2) The formula for calculating the taxable price of a taxpayer's taxable vehicle imported for his own use is:

Taxable price=tax-paid price+tariff+consumption tax

(3) For taxpayers who own, are gifted with, receive awards for, or otherwise acquire vehicles for their own use, the basis for calculating the tax will be determined by the Vehicle Purchase Office with reference to the lowest taxable price of the taxable vehicle as approved by the State Administration of Taxation (SAT).

Purchase of vehicles for personal use or imported for personal use, the taxable price declared by the taxpayer is lower than the minimum taxable price of the same type of taxable vehicles, and there is no justifiable reason, the tax basis for the State Administration of Taxation approved by the minimum taxable price of taxable vehicles.

(4) Taxation basis determined according to special circumstances

For imported old vehicles, vehicles damaged due to force majeure factors, vehicles in stock for more than three years, test vehicles traveling more than 80,000 kilometers, and other vehicles prescribed by the State Administration of Taxation, the competent tax authority determines the taxable price on the basis of the price stated in the Uniform Motor Vehicle Sales Invoices or the valid vouchers provided by the taxpayer. .

If you buy a car, the above tax payment method must learn oh.

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