1 October 20 17,1day to 12, 3 1 day, and passenger cars with displacement of 1.6 liters or less are subject to vehicle purchase tax at a reduced rate of 7.5%. From 20 18 65438+ 10/0/day, the statutory tax rate of vehicle purchase tax will be resumed 1 0%.

At present, the tax rate is 10%, and the formula for calculating the tax payable is: 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 calculated according to the minimum tax payable stipulated by State Taxation Administration of The People's Republic of China). Taxable amount = pre-VAT amount, and the VAT rate is 17%. Specific formula: new car purchase tax = car purchase price (including tax)/1. 17 (VAT rate 17%)* 10%.