Do Used Cars Not Require Purchase Tax?

[DominicLynn]

Used cars do not require payment of purchase tax. Specific explanations are as follows: A vehicle only needs to pay purchase tax once, generally when purchasing a new car. However, if the purchase tax was not paid when the new car was purchased, the new owner will need to make up the purchase tax portion after the used car transaction. The "Vehicle Purchase Tax Law of the People's Republic of China" stipulates: Vehicle purchase tax is levied once. Vehicles that have already paid purchase tax will not be subject to purchase tax again. Therefore, buying a used car that has already paid purchase tax does not require paying it again. However, in reality, some vehicle models can pay half or be exempt from purchase tax when purchasing a new car. For these types of cars, the purchase tax must be made up when selling them as used cars.