How to Calculate the Purchase Tax?

[OJocelyn]

The calculation method for the purchase tax is: the taxable amount equals the taxable price multiplied by 10%. The taxable price is determined according to the following regulations: 1. For taxpayers purchasing taxable vehicles for personal use, the taxable price is the total amount actually paid by the taxpayer to the seller, excluding VAT; 2. For taxpayers importing taxable vehicles for personal use, the taxable price is the customs duty-paid price plus customs duties and consumption tax; 3. For taxpayers producing taxable vehicles for personal use, the taxable price is determined based on the selling price of similar taxable vehicles produced by the taxpayer, excluding VAT; 4. For taxpayers obtaining taxable vehicles for personal use through gifts, awards, or other means, the taxable price is determined based on the price stated in the relevant documents at the time of acquiring the taxable vehicle, excluding VAT.