Whether the concrete pump truck is paying the vehicle additional tax
Monthly State Administration of Taxation issued a vehicle approved price list, car invoice tax price if the tax system below the lowest price, according to the system approved price calculation.
Because the motor vehicle sales special invoices in the purchase price are included in the value-added tax, so the amount of tax in the vehicle purchase tax, you must first 17% of the VAT excluded, that is, the vehicle purchase tax tax price = invoice price ÷ 1.17
If the consumer is buying a private car, the tax price is paid to the dealer for all the price and the price, excluding VAT (tax rate 17%).
Vehicle purchase tax to implement the ad valorem rate of taxable method, the formula is: tax payable = taxable price × tax rate.
According to the General Administration of Taxation explained: only with a fixed device, non-transport vehicles can be exempted
