How to Calculate the Purchase Tax for a 1.5T Car?
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1.5T car purchase tax rate is 10%. Below are the specific details about the car purchase tax: 1. Original documents required for car purchase tax: First, fill out the "Vehicle Purchase Tax Declaration Form" and provide the owner's identity proof, vehicle price proof, vehicle certification, and the "Unified Invoice for Motor Vehicle Sales" tax payment copy. The tax payment copy will be retained by the tax authority, while other original documents will be returned to the taxpayer after review by the tax authority. 2. Method of collecting the purchase tax: Vehicle purchase tax is a type of property tax imposed on the purchase of specific vehicles, with a relatively narrow scope. The purchase tax is a one-time levy and is not collected at every transaction stage. The current tax rate is 10%. The taxable price for the vehicle purchase tax is the total amount paid by the taxpayer to the dealer, including additional fees, but excluding the 17% VAT. 3. Calculation of the vehicle purchase tax: The taxable price for the vehicle purchase tax is the total amount paid to the seller (usually a 4S store) for the vehicle, including additional fees (excluding VAT). Additional fees include funds, fundraising fees, penalties (late payment interest), handling fees, packaging fees, storage fees, premium fees, transportation and loading fees, custody fees, and other miscellaneous charges. However, insurance fees and vehicle registration fees charged by the seller are not included. The purchase tax is calculated based on the ad valorem rate. Domestic car invoices include 17% VAT, which must be deducted when calculating the tax. The taxable price for the purchase tax = invoice price ÷ 1.17, and then the 10% tax is applied. For example, if the car invoice is 100,000 yuan, the purchase tax would be 100,000 ÷ 1.17 × 0.1 = 8,547 yuan. For imported cars, which include customs duties, the taxable price = customs duty-paid price + customs duty + consumption tax.