How is car tax calculated?
In recent years, as automobile consumption continues to heat up, the calculation method of automobile tax has become the focus of many consumers. Whether buying a new car or trading in a used car, understanding how car tax is calculated can help consumers better plan their budget. This article will introduce the calculation method of automobile tax in detail, and attach a structured data table to make it easy for readers to understand at a glance.
1. Types of automobile taxes
Automobile taxes mainly include purchase tax, vehicle and vessel tax, value-added tax and consumption tax. The collection standards and calculation methods of different types of taxes are different. The following are the specific classifications:
| tax type | Collection objects | Calculation method |
|---|---|---|
| purchase tax | new car purchase | 10% of the vehicle invoice price (new energy vehicles are exempted) |
| Vehicle and vessel tax | all vehicles | Levy based on emission levels (see table below for details) |
| value added tax | new car sales | 13% of the invoice price |
| consumption tax | Imported cars or high-displacement cars | Levy based on displacement and price levels |
2. Calculation of purchase tax
Purchase tax is a tax that must be paid when purchasing a new car. The tax rate is 10% of the vehicle's invoice price. It should be noted that new energy vehicles are currently exempt from purchase tax. This is a preferential policy launched by the state to promote new energy vehicles. The following is an example of how purchase tax is calculated:
| vehicle type | Invoice price (10,000 yuan) | Purchase tax (10,000 yuan) |
|---|---|---|
| Fuel vehicle | 20 | 2 |
| New energy vehicles | 20 | 0 |
3. Calculation of vehicle and vessel tax
Vehicle and vessel tax is a tax levied on an annual basis, and its amount is determined based on the displacement of the vehicle. The following are the graded collection standards for vehicle and vessel tax:
| Displacement (liter) | Annual tax amount (yuan) |
|---|---|
| 1.0 and below | 300 |
| 1.0-1.6 | 420 |
| 1.6-2.0 | 480 |
| 2.0-2.5 | 900 |
| 2.5-3.0 | 1800 |
| 3.0-4.0 | 3000 |
| 4.0 or above | 4500 |
4. Value-added tax and consumption tax
Value-added tax is a tax levied on new car sales at a rate of 13% and is usually included in the vehicle invoice price. The consumption tax is mainly targeted at imported cars or high-displacement cars. The tax rate is levied based on the displacement and price, as follows:
| Displacement (liter) | tax rate |
|---|---|
| 1.0 and below | 1% |
| 1.0-1.5 | 3% |
| 1.5-2.0 | 5% |
| 2.0-2.5 | 9% |
| 2.5-3.0 | 12% |
| 3.0-4.0 | 25% |
| 4.0 or above | 40% |
5. Summary
The calculation of automobile tax involves multiple tax types, and consumers should make comprehensive calculations based on vehicle type, displacement, price and other factors when purchasing a car. New energy vehicles enjoy preferential policies in terms of purchase tax, while high-displacement vehicles are required to pay higher consumption tax and vehicle and vessel tax. We hope that the structured data table in this article can help readers gain a clearer understanding of how car tax is calculated, allowing them to make more informed car purchasing decisions.
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