Now there are more and more people driving, and people are more and more dependent on cars, because cars can make people's life and travel faster and more convenient. With the increase of the number of people driving, the demand for buying a car will certainly increase. Everyone knows that buying a car needs to pay the purchase tax. How is the vehicle purchase tax stipulated in 2019? How to calculate the vehicle purchase tax? This article brings you the policy interpretation and calculation method of vehicle purchase tax. Let's have a look.
At the end of 2018, the state officially announced the new vehicle purchase tax law of the people's Republic of China, which will come into force on July 1, 2019.
The tax rate of the latest set of regulations is also 10%, which is not much different from the previous ones, but there are also some news that some cars with low displacement will halve the tax rate. Of course, this information has not been determined.
The tax on five kinds of vehicles has been abolished. The first is consulate vehicles, the second is military vehicles, the third is emergency vehicles such as fire engines and ambulances, the fourth is non transportation professional vehicles with fixed devices, and the fifth is buses.
The calculation formula of vehicle purchase tax payable is: tax payable = taxable price & times; Tax rate. Calculation of self use vehicle tax rate: extra price expenses & times; 10% of the extra price expenses excluding VAT; Calculation of tax rate of imported vehicles: taxable price = tariff paid price + tariff + consumption tax taxable price & times; 10%; The purchase tax is 10% of the price of the collected car, and the formula is: new car purchase tax = purchase price / 1.17 * 10%.
Taking the purchase of 100000 Yuan passenger cars as an example, the purchase tax paid for the purchase of cars in 2018 was 8547 yuan. Although the calculation formula of purchase tax is the same as before, the difference is that the vehicle purchase tax law regulates the tax price in all aspects, and protects the legitimate rights and interests of consumers to the greatest extent.
In a word, the new vehicle purchase tax cancels the purchase tax of five kinds of vehicles, and defines the taxable price of self-produced and self-used vehicles. It is worth noting that the purchase tax paid at the auto 4S store may be cheated. If conditions permit, you can go to the IRS to pay it yourself.