In life, most consumers are fond of buying imported cars, for imported self-use cars and at home4SThere is a difference in the purchase tax of imported cars involved in the shop for personal use. Today, I will share with you the purchase tax of imported cars for personal use directly from overseas.

1. The purchase of imported cars is divided into:

(1)Vehicles imported by other units purchased within China 

Here the so-called purchase of imported cars according to the normal domestic vehicle calculation vehicle purchase tax

Taxable price=The total amount actually paid to the seller including VAT÷(1+VAT rate or rate)

case2021years1Wollee Jae4SShop purchase1Imported car, including VAT sales price25Ten thousand yuan/A car. Is Wang Mou should receive vehicle purchase tax how many yuan?

Tax price=25÷(1+13%)=22.12Ten thousand yuan

Vehicle purchase tax payable=Taxable price×Vehicle purchase tax rate=22.12*10%=2.21Ten thousand yuan

(2) Import directly from overseas or import by agent.

Calculation formula: tax price=Customs value+Tariff)÷(1-Excise tax rate)

Case:2021years1Month Wang Mou commissionAImport department1A car, the customs value approved by the customs25Ten thousand yuan/A car. Suppose the duty rate on cars is28%, the consumption tax rate is9%, then Wang Mou should receive vehicle purchase tax is how many million yuan?

tariff=Customs value×Tariff rate=25*28%=7Ten thousand yuan

Taxable price=Customs value+Tariff)÷(1-Excise tax rate)=(25+7)÷((1-9%)=35.16Ten thousand yuan

Vehicle purchase tax payable=Taxable price×Vehicle purchase tax rate=35.16*10%=3.52Ten thousand yuan

Ii. Policy basis

Vehicle Purchase Tax Law of the People's Republic of China

2019years7month11The State Administration of Taxation launched the vehicle purchase tax questions20Ask.

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