Should the vehicle purchase tax be paid to the 4S dealership or the vehicle management office?
1 Answers
Vehicle purchase tax can be paid to a 4S dealership for them to handle the relevant procedures on your behalf, or you can go to the vehicle management office to process it. Below is detailed information about vehicle purchase tax: 1. Overview: Vehicle purchase tax is a tax levied on entities and individuals purchasing specified vehicles within China, evolving from the vehicle purchase surcharge. The current basic regulations of the vehicle purchase tax law are implemented from January 1, 2001, under the "Interim Regulations of the People's Republic of China on Vehicle Purchase Tax." 2. Calculation formula: For domestically used vehicles, the tax rate is calculated as: additional fees × 10%, where additional fees exclude VAT. For imported vehicles, the taxable price is calculated as: (customs duty-paid price + tariff) ÷ (1 - consumption tax rate). The purchase tax amount is 10% of the vehicle's selling price (excluding tax).