In addition to the price of the vehicle itself, additional taxes and fees are considered in the purchase of vehicles. Understanding how to calculate these surcharges and the care involved in their calculation can help consumers to prepare their car purchase budgets. A detailed description of the methods used to calculate the surcharge on common vehicles and the related points of attention is provided below。
The first is the vehicle acquisition tax, which is a tax on the units and individuals that acquire the required vehicles within the country. The formula is taxable = taxable price x tax rate. The current rate for vehicle acquisition tax is 10 per cent. Tax-based prices are value-added tax (vat)-free prices, which are the full price and extra-price costs paid to distributors, excluding vat (at 13 per cent). For example, the acquisition tax is 10 x 10 per cent = 10,000 yuan for a domestically produced vehicle with a tax value of 113,000 yuan, calculated first and foremost without tax, i. E. 11. 3 ÷ (1 + 13 per cent) = 100,000 yuan. If imported vehicles are purchased, the taxable price = tariff-exempt price + customs duty + excise tax。
Then comes the excise tax, which is a tax that selects a small number of consumer goods on the basis of a general vat on goods. Car excise taxes are set at different rates depending on the amount charged, as shown in the table below:
Emission inter-zone tax rates
1. 0 litres (inclusive)
1%
1. 0 litres above 1. 5 litres (inclusive)
3%
1. 5 litres above 2. 0 litres (inclusive)
5%
2. 0 litres above 2. 5 litres (inclusive)
9%
2. 5 l above 3. 0 l (inclusive)
12%
3. 0 litres above 4. 0 litres
25%
4. 0 litres and above
40%
The calculation of the excise tax is: the excise tax payable = the sales value x the applicable rate. Sales here are also sales without vat. For example, the excise tax is 30 x 9 per cent = 27 million yuan for a vehicle with a charge of 2. 5 litres and a non-tax sale of 300,000 yuan。
In addition, there is a vessel tax, which refers to a property tax levied on vehicles, ships, which are legally registered in the country with the public security, transport, agriculture, fishing, military and other authorities, according to their type, on the basis of the established tax basis and the annual tax rate. Ship taxes vary depending on the type and volume of the vehicle, and generally the larger the load, the higher the ship taxes. For example, the annual tax on passenger vehicles less than 1. 0 litres is 60-360 dollars, while the annual tax on passenger vehicles more than 4. 0 litres is 3600-5400 dollars。
In calculating these surcharges, there are some areas that require particular attention. In the case of acquisition taxes, care is taken that the determination of the taxable price must be made at a price free of vat. At the same time, some of the new energy cars are exempt from acquisition taxes and consumers need to be aware of the relevant policies when buying them. For excise taxes, the tax rates vary widely among the different volumes, and the cost implications of this factor are taken into account in the selection of vehicle types. Taxes are levied on a yearly basis and are purchased with an understanding of local specific collection criteria and payment patterns。
In short, accurate calculation of the car surcharges and attention to the main points of the calculation process would allow consumers to buy cars in a manner that allows them to count and plan their funds rationally。
