The tax rate of vehicle purchase tax is calculated according to the purchase price and emission standards. The state gives preferential treatment to new energy vehicles, and the tax rate of ordinary vehicles is 10%. You need to pay this tax to the vehicle management department when you buy a car.

Vehicle purchase tax refers to the tax paid to the state when purchasing a vehicle, and its tax rate is calculated according to the purchase price and emission standards. At present, the state gives preferential treatment to the purchase tax of new energy vehicles, while the tax rate of ordinary vehicles is 10%. The specific calculation method is as follows: 1. Calculate the tax payable: purchase price × tax rate; 2. If the purchase price is less than 654.38+10,000 yuan, the taxable amount of purchase tax shall be calculated according to 654.38+10,000 yuan; 3. The tax basis of purchase tax is the transaction price excluding value-added tax, but it does not include other expenses including vehicle purchase tax, such as insurance and licensing; You need to pay the purchase tax in the vehicle management department within 30 days after buying the car, otherwise you will be punished. It should be noted that according to the latest policy, starting from July 1 day, 20265438, the vehicle purchase tax will be levied at 3% of the sales price, which is 1 percentage point lower than the current tax rate.

If the vehicle I buy is a used car, do I have to pay the purchase tax? According to the relevant laws and regulations, there is no need to pay the purchase tax again when trading used cars. However, if the vehicle is transferred to another person's name or used across regions, it is necessary to go through the transfer procedures and pay the corresponding vehicle purchase tax.

Vehicle purchase tax is a national tax, which needs to be paid when buying a car, and it needs to be paid to the vehicle management department within the prescribed time limit. If the purchase price is less than 6,543,800 yuan, you still need to pay the purchase tax of 6,543,800 yuan. At the same time, we also need to pay attention to the preferential policies of new energy vehicle purchase tax.

Legal basis:

Article 3 of the Vehicle Purchase Tax Law of People's Republic of China (PRC) shall be levied at one time. The purchase of vehicles that have been subject to vehicle purchase tax is not subject to vehicle purchase tax.