Is the Purchase Tax Calculated Based on the Ex-factory Price?

[LaEthan]

Purchase tax is calculated based on the ex-factory price. The calculation method for vehicle purchase tax is based on the "minimum taxable price". To put it simply, the specific price of the purchase tax is not calculated based on the suggested retail price, but rather on the ex-factory purchase price (i.e., the price on the purchase invoice). Relevant information about vehicle purchase tax is as follows: 1. Introduction: Vehicle purchase tax is a tax levied on units and individuals who purchase specified vehicles within the country, and it evolved from the vehicle purchase surcharge. 2. Tax payment location: For purchasing taxable vehicles, the tax should be declared and paid to the competent national tax authority where the vehicle is registered; for purchasing taxable vehicles that do not require registration procedures, the tax should be declared and paid to the competent national tax authority where the taxpayer is located.