Stamp duty, farmland occupation tax, deed tax paid by small enterprises, and tax payable that has not been withheld are not accounted for in the subject of "taxes payable". Among them, the stamp duty paid by small enterprises is included in business tax and surcharges, the farmland occupation tax paid is included in the cost of construction in progress, and the deed tax paid is included in the cost of fixed assets or intangible assets. Therefore, the vehicle purchase tax paid by small enterprises to purchase vehicles should be included in the cost of fixed assets, debited to the subject of "fixed assets" and credited to the subject of "bank deposits".

How to pay vehicle purchase tax:

1. When paying the vehicle purchase tax, you should bring the certificate and copy of the vehicle. If it is an imported vehicle, it must also carry the original and photocopy of the customs import certificate provided by the customs. Together with the original car purchase invoice, the owner's certificate and a copy, the copy paper is A4 size copy paper;

2. After the documents are ready, you can get a "Vehicle Purchase Tax Application Form" free of charge at the window of the collection office. It should be noted that when filling in the following form, the signature of "Applicant's Signature" is also the same as the name of the car purchase unit on the sales invoice. Other contents on the application form can be omitted;

3. Submit the completed application form, sales invoice and its copy, and the original and its copy of the certificate to the handling personnel. After calculating the specific tax amount, you can pay a certain amount of vehicle purchase tax to the handling personnel.

To sum up, the taxpayers who purchase vehicles are the units and individuals who purchase vehicles. In addition, for the same type of taxpayers, all taxable vehicles, regardless of their source, pay taxes at the same tax rate.

Legal basis:

Article 4 of People's Republic of China (PRC) Vehicle Purchase Tax Law

The tax rate of vehicle purchase tax is 10%.

Article 5

The taxable amount of vehicle purchase tax shall be calculated by multiplying the taxable value of taxable vehicles by the tax rate.

Article 6

The taxable value of taxable vehicles shall be determined in accordance with the following provisions:

(1) The taxable value of taxable vehicles purchased by taxpayers for their own use is the total price actually paid by taxpayers to sellers excluding value-added tax;

(2) In taxable value, where taxpayers import taxable vehicles for their own use, customs duty and consumption tax shall be added to the customs value;

(3) The taxable value of taxable vehicles produced by taxpayers for their own use shall be determined according to the sales price of similar taxable vehicles produced by taxpayers, excluding value-added tax;

(4) If a taxpayer obtains a taxable vehicle for his own use through donation, award-winning or other means, the taxable value shall be determined according to the price specified in the relevant vouchers when purchasing the taxable vehicle, excluding value-added tax.

Article 7

If the taxable value of taxable vehicles declared by taxpayers is obviously low without justifiable reasons, the tax authorities shall verify the tax payable in accordance with the provisions of the Law of People's Republic of China (PRC) on Tax Collection and Administration.