Is there an invoice and a blue book for the new vehicle purchase tax?
1 Answers
There is no invoice for the new vehicle purchase tax, only a blue book. Characteristics of the vehicle purchase tax: The scope of taxation is specific. As a property tax, the vehicle purchase tax is levied on specific vehicles purchased, rather than on all properties or consumer properties. It has a narrow scope and is a special property tax; the tax rate is uniform. The vehicle purchase tax is levied at a single proportional rate, which does not vary with the amount of the taxable object. It is simple to calculate and ensures stable tax burdens, facilitating tax administration according to law. Taxable objects: The vehicle purchase tax is levied on listed vehicles, and unlisted vehicles are not subject to taxation. The taxable scope includes cars, motorcycles, electric vehicles, trailers, and agricultural transport vehicles.