Motorcycle purchase tax is calculated according to the transaction price of the vehicle, and only motorcycles with displacement above 150cc need to pay purchase tax according to regulations. The purchase tax rate of motorcycles is the same as that of automobiles, and it is calculated at the rate of 10%. The calculation method is: the tax payable is equal to the tax payable multiplied by the tax rate.

Car owners buy vehicles according to taxable value. It is all the price and expenses except the price paid by the owner of taxable value to the seller, excluding value-added tax. Generally speaking, the invoices of vehicles sold in the market all contain VAT, so when calculating the purchase tax, it is necessary to deduct 16% VAT first.

Taxpayers of vehicle purchase tax refer to units and individuals who purchase taxable vehicles in China. Among them, purchase refers to the purchase and use behavior, import and use behavior, donation and use behavior, self-produced use behavior, prize-winning use behavior, and the behavior of obtaining and using through auction, debt repayment, smuggling and confiscation. It belongs to the taxable behavior of vehicle purchase tax.

It should be noted that 150cc motorcycles are not required to pay purchase tax after the promulgation of the new purchase tax regulation of 20 19. No matter whether it is a new car or a used car, motorcycles under 150cc do not have to pay purchase tax as long as they are licensed after July 20 19. Million car purchase subsidy