What is the difference between the purchase tax of imported self-use cars and domestic 4S cars?

──May 14 , 2021What is the difference between the purchase tax of imported self-use cars and domestic 4S cars?

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.

Imported cars and domestic4SPurchase of imported cars involved in the vehicle purchase tax difference?

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