How to Calculate Purchase Tax for 250cc Motorcycles?

[OSophia]

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.