What is the purchase tax for imported vehicles?
1 Answers
The purchase tax for imported vehicles is calculated by multiplying the taxable price by a tax rate of 0.1. The taxable price = customs duty-paid price + customs duty + consumption tax. The purchase tax is uniformly regulated by the state and is consistent nationwide. It must be paid at the State Taxation Bureau, and the following materials are required when applying for the vehicle purchase tax: 1. Proof of vehicle owner's identity (original and copy): - For mainland residents: Provide "Resident ID Card" (including residence and temporary residence permits), "Household Registration Booklet," or military (including armed police) identification. - For residents of Hong Kong, Macao Special Administrative Regions, and Taiwan: Provide entry identity proof and residence permit. - For foreigners: Provide entry identity proof and residence permit. - For organizations: Provide "Organization Code Certificate." 2. Proof of vehicle price (originals and copies if not specified): - For domestically purchased vehicles: Provide a unified invoice (original, including invoice and tax declaration copies) or valid proof. - For imported vehicles for personal use: Provide "Customs Duty Payment Voucher," "Customs Consumption Tax Payment Voucher," or the "Customs Duty Exemption or Reduction Certificate." 3. Proof of vehicle qualification (original and copy): - For domestically manufactured vehicles: Provide the "Motor Vehicle Factory Certificate." - For imported vehicles: Provide the "People's Republic of China Customs Goods Import Certificate," "People's Republic of China Customs Supervision Vehicle Entry (Exit) License (Cancellation) Notice," or "Confiscated Smuggled Vehicles and Motorcycles Certificate."
