Is Purchase Tax Required for Used Cars?

[VanMason]

No. Here is a detailed introduction to the purchase tax for used cars: 1. Relevant regulations: Vehicles that have already been subject to vehicle purchase tax will not be subject to purchase tax again. Therefore, there is no need to pay purchase tax when buying a used car that has already paid the purchase tax. However, in reality, some models can pay half or be exempt from purchase tax when purchased as new cars. For these types of cars, the purchase tax must be recovered when selling them as used cars. 2. Laws and regulations: According to Article 14 of the "Vehicle Purchase Tax Law of the People's Republic of China": If tax-exempt or tax-reduced vehicles are no longer eligible for tax exemption or reduction due to reasons such as transfer or change of use, the taxpayer shall pay the vehicle purchase tax before completing the vehicle transfer registration or change registration. The taxable price is based on the taxable price determined when the tax-exempt or tax-reduced vehicle first applied for tax declaration, and it will be reduced by 10% for each full year.