1, and the fuel vehicle purchase tax rate is 10%:
The Vehicle Purchase Tax Law clearly stipulates that the vehicle purchase tax rate is 10%. Starting from 20 18, the vehicle purchase tax for passenger cars with displacement of 1.6 liters or less will be restored to 10%.
Calculation method of purchase tax: At present, the vehicle purchase tax is 10% of the vehicle price excluding tax, and the value-added tax rate is 13%. Calculation formula: tax payable = tax rate x taxable value of taxable vehicles, that is:
1) Calculated according to the total tax amount on the invoice: input tax = total tax ÷1.13x10%.
If the price of the naked car on the car invoice is 300,000 yuan, then the amount of car purchase tax payable by the owner is: 300,000 yuan1.13x10% = 26,548 yuan;
2) Calculated according to the total price excluding tax on the invoice: purchase tax = price excluding tax × 10%.
If the car price is 300,000 yuan excluding tax, the owner's car purchase tax should be paid as: 300,000×10% = 30,000 yuan.
Note that according to the latest announcement of the Ministry of Finance and State Taxation Administration of The People's Republic of China on May 3, 20221day:
For passenger cars with a displacement of 2.0 liters or less purchased from June 1 day to February 3 1 day, 2022, if the bicycle price (excluding value-added tax) does not exceed 300,000 yuan, the vehicle purchase tax will be levied by half. If the price of bare cars is less than or equal to 2.0L in 30 yuan, the purchase tax is required to be paid 13274 yuan.
2. New energy vehicles are exempt from purchase tax:
The announcement was issued in 2022, and the content stipulated that the new energy vehicles should be exempted from the purchase tax until 65438+February 3 1 in 2022 and extended to 65438+February 3 1 in 2023.
There are also regulations on the types of new energy vehicles exempted from vehicle purchase tax, namely pure electric vehicles, plug-in hybrid vehicles and fuel cell vehicles. In other words, as long as the owners who buy new energy vehicles before 2023, they can enjoy the treatment of exemption from purchase tax.