Vehicle purchase tax is a special property tax that is levied according to law on units and individuals that purchase specific vehicles within the territory of the People's Republic of China and collects vehicle purchasers at a specific stage in the consumer field. Acquisitions include purchases, imports, self-production, donations, awards, or other methods of obtaining and owning taxable vehicles.
On October 22nd, 2000, the State Council promulgated the Provisional Regulations on Vehicle Purchase Tax of the People's Republic of China, which was implemented from January 1, 2001.
The characteristics of vehicle purchase tax:
1. The nature of both property tax and behavioral tax; 2. Vehicle purchase tax is an off-price tax; 3. Vehicle purchase tax is a fee-for-tax reform.
Taxpayers of vehicle purchase tax who purchase, import, self-produce, beneficiary, award-winning or otherwise obtain taxable vehicles for their own use in China are taxpayers for vehicle purchase tax.
Taxation scope for vehicle purchase tax is: automobiles, motorcycles, trams, trailers, agricultural vehicles.
Tax rate and tax formula for vehicle purchase tax: The tax rate for vehicle purchase tax is 10%.
The vehicle purchase tax shall be calculated based on the rate determination method to calculate the tax payable. The formula for calculating the tax payable is: tax payable = taxable price × tax rate Taxation basis for vehicle purchase tax The taxation price for vehicle purchase tax is determined according to the following conditions according to the following conditions:
(1) The taxable price of the taxable vehicle purchased by the taxpayer for the taxpayer's purchase of the taxable vehicle and the full price and out-of-the-money expenses paid to the seller, excluding VAT.
(2) The formula for calculating the taxable price of taxable vehicles imported by taxpayers for their own use is:
Taxable price = Customs Duty paid price + Customs + Consumption Tax (3) The taxable price of a taxable vehicle produced, paid, awarded or otherwise obtained and used by the taxpayer shall be determined by the competent tax authority with reference to the lowest taxable price. The State Administration of Taxation, on the basis of the average transaction price of the taxable vehicle market, specifies the minimum taxable prices for different types of taxable vehicles.
(4) If the taxpayer purchases a taxable vehicle for personal use or for import for self-use, the taxable price quoted is lower than the lowest taxable price for the same type of taxable vehicle, and if there is no justifiable reason, the vehicle purchase tax shall be levied at the lowest taxable price.
Tax return on vehicle purchase tax (1) If a taxable vehicle is purchased for its own use, it shall be declared taxable within 60 days from the date of purchase;
(2) For importing self-use taxable vehicles, tax declaration shall be submitted within 60 days from the date of importation;
(3) Self-produced, rewarded, award-winning or otherwise obtained and self-used taxable vehicles shall be declared taxable within 60 days from the date of acquisition.
(4) Tax-exempt and tax-reduced vehicles that are no longer part of the scope of tax exemption or tax reduction due to transfer, change of use, etc., shall be subject to payment of vehicle purchase tax before handling the vehicle transfer formalities or before undergoing the change of vehicle registration procedures.
Taxation Location for Purchase Taxes for Vehicles Taxable vehicles must be reported to the competent national tax authority of the place where the vehicle is registered; purchases of taxable vehicles that do not require the registration of vehicles should be reported to the competent national tax authority where the taxpayer is located.
Taxes on the reduction of vehicle purchase tax (1) Taxes are exempt for vehicles used by foreign embassies and consulates in China, and international organizations in China, and diplomatic personnel for their own use;
(2) The vehicles of the Chinese People's Liberation Army and the Chinese People's Armed Police Force listed in the PLA's weapon EQUIPMENT ordering plan are exempt from taxes;
(3) Non-transport vehicles with fixed installations, exempt from tax;
(4) Where there are other circumstances in which the State Council provides tax exemptions or tax reductions, tax exemptions or tax reductions shall be made in accordance with the regulations.
Other regulations impose a levy system for vehicle purchase tax. Vehicles that purchase purchased vehicle purchase tax will not be subject to vehicle purchase tax.
The vehicle's brand, vehicle identification number (frame number) and engine number on the vehicle purchase tax tax payment certificate or tax exemption certificate tax payment certificate or tax exemption certificate must match the relevant certificates and actual conditions.
(1) If an application is updated, an "update form" (transfer form, stolen form, return slip, replacement form, scrap certificate) or "certificate of quota" should be provided; if it is retired, "recovery certificate" must be provided. Originals.
(2) The names and official seals of the “renewal sheet”, “certificate of quota” and “certificate of scrapping and recycling” must be consistent with those of the current motor vehicle owner. If they do not match, the original and copy of the approval document of the superior (city-level city-level, district-level district-level bureau) unit agreeing to change the name of the company or the name change notice of the name change of the industrial and commercial bureau shall be provided, and the application report and the inventory of the unit shall be provided. The official seal must be stamped on the unit.
(3) If the "renewal order" or "certificate of quota" is on the type of bus, only the passenger car can be updated; the truck type can only update the truck; the large truck can not update the minivan; the personal service freight car is updated without load quality limit; The renewed vehicle of the license must be in accordance with the original type; if it does not match, the vehicle of the non-rental license plate can only be renewed; the Mishima motorcycle (Hu CR license plate) can only be used for residents on Mishima (Chongming, Changxing, Hengsha) (According to the household registration book), the two or three motorcycles and mopeds cannot be mutually updated, but the Shanghai AX brand portable scooter can be renewed for private two-wheeled motorcycles.
(4) The construction vehicle shall provide the original “approval form” issued by the vehicle management and be updated according to the type and model of the vehicle approved on the “Approval Form”. Sanitation trucks, postal trams, coaches, etc. also need to provide the original "contact sheet"; the public security system police vehicles submit a copy of the receipt or update order (other system police cars need to submit to the city bureau after the Ministry of Insurance equipment issued by the "approval form"); Vehicles that need to purchase other special vehicles must provide relevant qualification certificates.
Q: What vehicle can be exempt from vehicle purchase tax?
A: Vehicles exempt from vehicle purchase tax include:
1. Vehicles owned by foreign embassies and consulates in China, international organizations in China, and diplomatic personnel for their own use;
2. One domestically-made car purchased by overseas students who have returned to China for service, and one imported self-use car purchased by long-term settlers in China;
3. Special vehicles for flood prevention and special forest fire fighting vehicles; vehicles of the People's Liberation Army and armed police forces listed in the military's weapon equipment ordering plan;
4. Non-transport vehicles with fixed devices, such as sprinklers, Dongfeng sprinklers, tank trucks, garbage trucks, suction trucks, sewage suction trucks, forklift trucks, forklifts, compressed garbage trucks, cranes, sanitation trucks, garbage transportation Cars, sealed garbage trucks, hanging garbage trucks, dump trucks, swing arm garbage trucks, aerial vehicles, and other construction machinery; agricultural tricycles. In addition, if there are other circumstances in which the State Council provides tax exemptions or tax reductions, tax exemptions or tax reductions may be made as prescribed.
5. However, at the same time, the tax law also clarifies that the above-mentioned tax-exempted vehicles will change their users after the transfer or if the models and uses after the reforms are changed and are no longer part of the tax exemption, the vehicle purchase tax shall be paid in accordance with regulations.
Cheng Li sprinkler reminds you: when purchasing a vehicle, the purchase tax must be understood

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