How to calculate car deed tax
Recently, the calculation method of car deed tax has become a hot topic, and many consumers have doubts about taxes and fees when purchasing a car. This article will analyze the calculation method of car deed tax in detail, and attach a structured data table to help you quickly understand the relevant fees.
1. Basic concepts of car deed tax
Car deed tax refers to vehicle purchase tax, which is a tax that must be paid when purchasing a new car. According to the "Vehicle Purchase Tax Law of the People's Republic of China", the vehicle deed tax rate is 10% of the vehicle's price excluding tax.
2. Calculation formula of car deed tax
The formula for calculating car deed tax is:Vehicle deed tax = vehicle price excluding tax × 10%. Among them, vehicle price excluding tax = vehicle price including tax ÷ (1 + VAT rate). Currently, the VAT rate is 13%.
3. Car deed tax calculation example
| Vehicle price including tax (yuan) | VAT rate | Vehicle price excluding tax (yuan) | Car deed tax (yuan) |
|---|---|---|---|
| 100,000 | 13% | 88,496 | 8,850 |
| 200,000 | 13% | 176,991 | 17,699 |
| 300,000 | 13% | 265,487 | 26,549 |
4. Preferential policies for car deed tax
According to national policies, some vehicles can enjoy car deed tax exemptions. For example:
| vehicle type | Preferential policies |
|---|---|
| New energy vehicles | Exemption from vehicle deed tax |
| Passenger cars with a displacement of 1.6L and below | Half tax rate (5%) |
5. Car deed tax payment process
1. After purchasing a car, the dealer provides a vehicle purchase tax return form.
2. Bring the car purchase invoice, ID card and other materials to the local tax authority for processing.
3. After review by the tax authorities, a tax payment certificate will be issued.
4. Complete the vehicle registration procedures with the tax payment certificate.
6. Frequently Asked Questions
Q: Do I need to pay car deed tax on second-hand cars?
A: Used cars do not need to pay vehicle deed tax, but transfer fees are required.
Q: Can the car deed tax be paid in installments?
A: No, the car deed tax must be paid in one lump sum.
Q: Does the calculation of car deed tax include insurance costs?
A: Not included. The vehicle deed tax is only calculated based on the vehicle price excluding tax.
7. Summary
Car deed tax is an important expense in the car purchase process. Understanding its calculation methods and preferential policies will help you plan your car purchase budget appropriately. Through structured data and detailed analysis, this article hopes to provide you with a clear reference. If you have more questions, it is recommended to consult your local tax authorities or a professional financial advisor.
check the details
check the details
en
