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Is the Landing Price the Naked Car Price or the Full Payment?

1 Answers

SanJude

07/30/25 1:29am

The landing price refers to the total cost of purchasing a car. The landing price of a car = naked car price + vehicle purchase tax + insurance fees (commercial insurance + compulsory traffic insurance) + vehicle and vessel usage tax + inspection and license plate fees. Of course, you can freely choose to either take a loan or make a full payment in the end. Calculation method for the new vehicle purchase tax: Naked car price ÷ 1.17 × 10% (the current vehicle purchase tax rate is 10%). Note: The taxable price for taxpayers purchasing vehicles for personal use does not include VAT. Precautions for paying the purchase tax: Since the purchase price on the special sales invoice for motor vehicles includes VAT, when calculating the vehicle purchase tax amount, the 17% VAT must first be excluded, i.e., the vehicle purchase tax calculation price = invoice price ÷ 1.17, and then the vehicle purchase tax is calculated at a 10% rate.

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