Vehicle purchase tax = vehicle tax-free price * vehicle purchase tax rate. Now the vehicle purchase tax rate is 10%, and the value-added tax rate is 13%. Specific calculation formula: vehicle purchase tax = vehicle tax-included price/1. 13* 10%. The disguised vehicle purchase tax is a tax levied on units and individuals who purchase vehicles in China, which evolved from the vehicle purchase surcharge.

Characteristics of vehicle purchase tax:

1, and the collection scope is divided into 1 single cardinality.

As a kind of property tax, vehicle purchase tax is a special kind of property tax, which is based on the specific vehicles purchased, not all property or consumer property.

2. The collection link is single.

The vehicle purchase tax is levied once, not in every link of production, operation and consumption, but only in a specific link that exits circulation and enters the consumption field.

Vehicle purchase tax is a tax levied on units and individuals who obtain and use taxable vehicles for their own use. The following is an introduction to the vehicle purchase tax. 1. Features: It is both a property tax and a behavior tax. Is the vehicle purchase tax an extra tax or a fee-to-tax? Taxpayer: Units and individuals who purchase, import, produce, accept gifts, win prizes or obtain taxable vehicles for their own use in China. 3. Tax rate: vehicle purchase tax payable = tax payable × tax rate (10%). 4. Tax scope: The tax scope of vehicle purchase tax is: automobiles, motorcycles, trams, trailers and agricultural transport vehicles.