Taxable amount = Taxable amount × 10% (displacement17.5% for passenger cars up to .6 liters). Taxable value is divided into different calculation situations according to different situations.

1. Taxable value. If a taxpayer purchases a taxable vehicle for his own use, he shall pay the seller the full price and extra expenses of the taxable vehicle purchased by the taxpayer, excluding value-added tax.

For example, if a consumer buys a domestic car with a price of 654.38+ 10,000 yuan (more than 654.38+0.6 liters), the tax will be 654.38+00% after excluding the value-added tax. The calculation formula is100000 ÷1.17× 0.1= 8547 yuan.

2.0 liters to 2.5 liters (inclusive), the tax rate is 9%, and the purchase tax is 15385 yuan.

2.5 liters to 3.0 liters (inclusive), tax rate 12%, purchase tax 205 13 yuan.

3.0 liters to 4.0 liters (inclusive), the tax rate is 15%, and the purchase tax is 2564 1 yuan.

2. The taxable value calculation formula of taxable vehicles imported by taxpayers for their own use is:

Taxable value = dutiable price+customs duty+consumption tax.

3. Taxpayers' self-produced, donated, rewarded or otherwise obtained vehicles for their own use, and the tax basis shall be approved by the Vehicle Purchase Office with reference to the minimum taxable value of taxable vehicles approved by State Taxation Administration of The People's Republic of China, People's Republic of China (PRC).

Second, the necessary cost of buying a new car.

1. The fees for vehicle inspection and license plate registration vary from 300-450 yuan to non-inspection-free vehicles according to different models.

2. Vehicle purchase surcharge. Imported cars account for10% of the car price; 2) The charging standard for purchasing domestic cars and vehicle surcharges is 10% of the vehicle price excluding VAT, that is, the vehicle price is/1. 17* 10%.

3. Vehicle loss insurance, third party liability insurance, theft insurance, vehicle personnel liability insurance and other premium additional risks generally account for 1%-4% of the vehicle price.

4. Vehicle use tax is calculated on a monthly basis from the date of purchase to the end of the year. According to different models, the annual fee is between 360-600 yuan.

Landing price: the sum of the above four expenses is the final actual car purchase cost, commonly known as landing price. Based on the vehicle with a price of 6.5438 million yuan, the landing price is about11200 yuan-1 15200 yuan.

Extended data:

Vehicle purchase tax is a kind of tax levied on units and individuals who purchase prescribed vehicles in China, which evolved from vehicle purchase surcharge.

The basic norm of the current vehicle purchase tax law is "Provisional Regulations on Vehicle Purchase Tax in People's Republic of China (PRC)", which will be implemented as of 200 1 1. Taxpayers of vehicle purchase tax are units and individuals who purchase taxable vehicles (including purchase, import, self-production, donation, prizes or other means for their own use), and the scope of taxation is automobiles, motorcycles, trams, trailers and agricultural transport vehicles.

References:

Baidu encyclopedia-vehicle purchase tax