Is the Vehicle Purchase Tax Included in the Price or Excluded from the Price?
2 Answers
Vehicle Purchase Tax is included in the price. The details are as follows: Category: Vehicle Purchase Tax is levied outside the price, meaning it is calculated based on the vehicle's price after deducting the applicable VAT, and taxed at the prescribed rate. Only VAT is considered an excluded-from-price tax. Excluded-from-price tax: Only VAT falls under this category. Information regarding included-in-price and excluded-from-price taxes is as follows: Included-in-price tax: It is the counterpart of "excluded-from-price tax." It refers to the turnover tax included in the product price. Under the planned price system, it serves as an important method for the state to extract profits from enterprises. Excluded-from-price tax: The counterpart of included-in-price tax. It refers to taxes not included in the commodity price. This classification is based on the relationship between taxation and price composition.
Last month when helping my cousin buy a car, I specifically researched this. The vehicle purchase tax is definitely an excluded tax. If the invoice price from the 4S dealership is 100,000 yuan, the purchase tax needs to be paid separately, approximately 8,850 yuan (calculated as 100,000 ÷ 11.3). The clearest indicator is looking at the invoice - the vehicle price and tax amount are listed on separate lines. Anyone who's bought a car has seen that yellow tax payment certificate. I remember when the new energy vehicle tax exemption policy was extended last year, the salesperson specifically emphasized 'what you're saving is exactly this purchase tax amount'. If it were an included tax, the vehicle price would already contain the tax and there'd be no need to pay it separately.
