What is the purchase tax for a 50,000 yuan motorcycle?
1 Answers
The vehicle purchase tax is calculated based on the ad valorem method, with the formula: Taxable amount = Taxable price × Tax rate. The calculation formula is 50,000 ÷ 1.17 × 0.1 = 4,273 yuan. If the consumer purchases an imported private vehicle, the taxable price is calculated as: Taxable price = Customs duty-paid price + Customs duty + Consumption tax. Relevant information about the vehicle purchase tax is as follows: 1. Introduction: The vehicle purchase tax is a tax levied on units and individuals purchasing specified vehicles within the country, evolving from the vehicle purchase surcharge. 2. Tax payment location: For taxable vehicles requiring registration, the tax should be declared and paid to the competent national tax authority at the vehicle registration location; for taxable vehicles not requiring registration, the tax should be declared and paid to the competent national tax authority at the taxpayer's location.