Legal objectivity: 1. What is the calculation method of automobile purchase tax 2022? Tax rate 10% key collapse. At present, the policy of reducing or exempting the purchase tax is aimed at small-displacement vehicles below1.6l. Since 2009, the purchase tax has been between 5% and 7.5% (the current tax rate is 7.5%, and some manufacturers provide 2.5% subsidies to attract consumers). A few days ago, a new policy was introduced. From 20 18 65438+ 10/,the vehicle purchase tax was restored to 1 0%. New car purchase tax = new car price (including tax price) ÷ 1. 17 (VAT rate 17%) × purchase tax rate × tax rate: tax payable = tax payable× tax rate (if it is lower than the minimum tax payable promulgated by State Taxation Administration of The People's Republic of China, it shall be levied according to the minimum tax payable stipulated by State Taxation Administration of The People's Republic of China). Calculation of tax rate for the coverage of self-use vehicles: out-of-price expenses × 10%, in which out-of-price expenses do not include value-added tax; Calculation of tax rate for imported cars: taxable value = dutiable price ×10%; The purchase tax is 10% of the car price (excluding tax), and the formula is: new car purchase tax = car purchase price (including tax)/1. 17 * 10%. In taxable value, if a taxpayer purchases a taxable vehicle for his own use, all the extra expenses paid to the seller for the taxpayer's purchase of the taxable vehicle, excluding value-added tax. That is to say, the vehicle purchase tax payable is based on the total amount of the price and expenses issued on the unified invoice for motor vehicle sales that you obtained divided by (1 17%) and multiplied by 10% (for passenger cars with displacement 1.6 liters or less, the purchase tax rate is calculated at 7.5%). For example, consumers buy a domestic car with a price of 6.5438+10,000 yuan.
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