How to collect the new car purchase tax? What are the provisions of the state on automobile purchase tax?

The calculation formula of vehicle purchase tax is: bare car price ÷ 1. 17×0. 1, which is about 8.55% of the bare car price.

The specific provisions are as follows:

The vehicle purchase tax is levied ad valorem, and the calculation formula is: tax payable = tax payable × tax rate. If the consumer buys a domestic private car, the taxable value will pay all the price and extra expenses to the dealer, excluding VAT (the tax rate is 17%). Because the purchase price of the special invoice for motor vehicle sales contains VAT tax, the VAT of 17% must be excluded when calculating the vehicle purchase tax, that is, the taxable value of vehicle purchase tax = fare ÷ 1. 17, and then the vehicle purchase tax is calculated at the tax rate of 10%.