How to Calculate Purchase Tax for 250cc Motorcycles?
2 Answers
Motorcycles with an engine displacement not exceeding 150cc are exempt from purchase tax. For motorcycles with an engine displacement exceeding 150cc, the payable tax amount is calculated by multiplying the taxable vehicle's price by the tax rate (for example, if a consumer buys a motorcycle priced at 10,000 yuan, the tax is calculated after deducting the VAT portion at a rate of 10%. The calculation formula is 10,000 ÷ 1.17 × 0.1 = 999.9 yuan). The taxable objects for motorcycles are as follows: 1. Light motorcycles: Motor vehicles with a maximum design speed not exceeding 50km/h and an engine cylinder total displacement not exceeding 50cc, having two or three wheels; 2. Two-wheeled motorcycles: Motor vehicles with a maximum design speed exceeding 50km/h or an engine cylinder total displacement exceeding 50cc, having two wheels; 3. Three-wheeled motorcycles: Motor vehicles with a maximum design speed exceeding 50km/h, an engine cylinder total displacement exceeding 50cc, and an unladen weight not exceeding 400kg, having three wheels.
I just bought a 250cc motorcycle last year, and the tax calculation method is actually quite simple. Basically, it's 10% of the purchase invoice price. However, since the invoice price includes 13% VAT, you first need to divide by 1.13 to get the tax-exclusive price and then multiply by 10%. For example: if your invoice price is 18,000 yuan, the tax-exclusive price is approximately 15,929 yuan, and the tax would be around 1,593 yuan. There are no special discounts for the 250cc displacement—only smaller displacements below 150cc might be tax-exempt. Make sure the invoice is legitimate when purchasing to avoid tax-related hassles, as the tax bureau might require additional procedures later. Motorcycle tax accounts for a significant portion of the vehicle price, so don’t forget this expense before hitting the road. Money-saving tips include buying during promotional seasons to lower the price or asking the seller about interest-free installment options. However, generally, 250cc motorcycles are subject to full taxation.
