Do motorcycles require purchase tax?
2 Answers
Motorcycles do not require purchase tax, but the following points should be noted: 1. Displacement: Motorcycles with a displacement of 150ml or below are exempt from vehicle purchase tax. 2. Vehicle origin: Individuals and entities purchasing cars, motorcycles with a displacement exceeding 150ml, trams, or trailers within the territory of the People's Republic of China are taxpayers for vehicle purchase tax. Relevant information about purchase tax is as follows: 1. Purchase tax: It is a tax levied by tax authorities on the purchase of relevant properties and assets within the scope of the purchase tax system, such as vehicle purchase tax. 2. Calculation method: Vehicle purchase tax payable = taxable price × 10% (passenger vehicles with a displacement of 1.6 liters or below are subject to a reduced rate of 7.5%).
I just bought a motorcycle last month and specifically asked the 4S dealership about the purchase tax. Small-displacement motorcycles under 150cc are now exempt from purchase tax, a policy that has been in effect since 2019. My 125cc scooter benefited from this tax exemption, saving me nearly two thousand yuan when purchasing. However, if you buy a large-displacement motorcycle above 150cc, you still have to pay 10% tax based on the invoice price. My brother bought a 250cc street bike last year and paid over two thousand yuan in tax. Remember to bring the invoice and ID card to the vehicle management office for the procedures, and the staff can confirm on the spot whether it meets the tax exemption conditions. If you buy a motorcycle online, don’t worry—the manufacturer will send the tax exemption certificate along with the vehicle.