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Can I use a credit card to pay the purchase tax at the vehicle management office?

Take Yantai as an example:

You can pay the vehicle purchase tax with a credit card.

According to the "Decision of the State Administration of Taxation on Amending the Measures for the Collection and Administration of Vehicle Purchase Tax", Article 9 of Order No. 38 of the State Administration of Taxation, the vehicle purchase tax taxable price is determined according to the following circumstances:

(1) When a taxpayer purchases a taxable vehicle for his or her own use, the taxable price shall be the entire price and extra-price fees paid by the taxpayer to the seller for the taxable vehicle, excluding value-added tax;

(2) Taxpayers import taxable vehicles for their own use:

Taxable price = customs duty paid price Customs and consumption tax

(3) Taxpayers purchase or import taxable vehicles for their own use , if the declared taxable price is lower than the lowest taxable price of the same type of taxable vehicle and there is no legitimate reason, the taxable price shall be the lowest taxable price approved by the State Administration of Taxation;

(5) National For vehicles whose minimum taxable price has not been approved by the State Administration of Taxation, the taxable price shall be the price indicated on the valid price certificate provided by the taxpayer. If the price indicated on the valid price certificate is obviously low, the competent tax authority has the right to determine the taxable price of the taxable vehicle.

Extended information:

The minimum taxable price refers to the vehicle purchase tax determined by the State Administration of Taxation based on the vehicle price information provided by the motor vehicle manufacturer or dealer and with reference to the average market transaction price. Taxable price.

The administrative measures for the minimum taxable price of vehicle purchase tax shall be formulated separately by the State Administration of Taxation.

According to Article 4 of the "Provisional Regulations of the People's Republic of China on Vehicle Purchase Tax" Order No. 294 of the State Council of the People's Republic of China, the vehicle purchase tax shall be calculated based on the ad valorem rate method. Forehead. The calculation formula of tax payable is: tax payable = taxable price × tax rate.

According to the "Notice of the Ministry of Finance and the State Administration of Taxation on Reducing the Vehicle Purchase Tax for Passenger Cars with Displacement of 1.6L and Below" Caishui [2016] No. 136

Since January 2017 From the 1st to December 31st, the vehicle purchase tax will be levied at a reduced rate of 7.5% on the purchase of passenger cars with an engine displacement of 1.6 liters and below. Starting from January 1, 2018, vehicle purchase tax will be levied at the legal rate of 10%.

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