What are the things to note about vehicle purchase tax?

1. The tax authorities provide a "maximum one trip" service. On the premise that taxpayers have complete information and meet the legal acceptance conditions, they only need to Go to the tax office once.

2. The taxpayer uses an electronic signature that meets the conditions stipulated in the Electronic Signature Law, which has the same legal effect as a handwritten signature or seal.

3. The taxpayer If all the information provided is a copy, it must be marked "consistent with the original" and signed.

4. If a taxpayer fails to file a tax return and submit tax information within the prescribed time limit, he or she will be subject to Affect tax credit evaluation results

and bear corresponding legal responsibilities in accordance with the relevant provisions of the "Tax Collection and Management Law of the People's Republic of China".

5. Payment of vehicle purchase tax The time when the obligation occurs is the day when the taxpayer purchases a taxable vehicle.

(1) For the purchase of a taxable vehicle for self-use, the date of purchase is the date of purchase, that is, the date of issuance of the vehicle-related price voucher.

(2) For imported taxable vehicles for self-use, the date of import is the date of import, the issuance date of the "Special Customs Import Value-Added Tax Payment Letter" or other valid certificates.

(3) Self-produced, donated, awarded or If a taxable vehicle is obtained by other means and used for self-use, the date of acquisition is the date of acquisition, that is, the date of effectiveness or issuance of the contract, legal document or other valid certificate.

Legal basis:

"People's Republic of China" Article 1 of the Vehicle Purchase Tax Law of the People's Republic of China on the purchase of cars, trams, car trailers, and motorcycles with a displacement of more than 150 milliliters (hereinafter collectively referred to as taxable vehicles) within the territory of the People's Republic of China Units and individuals who are taxpayers of vehicle purchase tax shall pay vehicle purchase tax in accordance with the provisions of this Law. Article 4 The vehicle purchase tax rate is 10%. Article 5 The amount of vehicle purchase tax payable is calculated based on the taxable price of the taxable vehicle multiplied by the tax rate. Article 12 The tax liability for vehicle purchase tax occurs on the day when the taxpayer purchases a taxable vehicle. Taxpayers shall declare and pay vehicle purchase tax within 60 days from the date of tax liability.