How to dispense the sprinkler

Automobile purchase tax, also known as “vehicle purchase tax”, is a tax imposed on units and individuals that purchase the required vehicles in China. It is derived from the vehicle purchase surcharge. The taxpayer purchases (including purchase, import, self-produced, donated, awarded or otherwise obtained and self-use) units and individuals of taxable vehicles, and the scope of taxation is automobiles, motorcycles, trams, trailers, agricultural vehicles, and tax rates. For 10%, the formula for tax payable is: tax payable = taxable price x tax rate.

The automobile exemption announcement means that the “car purchase tax” fee is completely exempted, and an announcement of the vehicle purchase additional tax is not required. It is applied by the automobile manufacturer to the Ministry of Industry and Information Technology of the People's Republic of China, and the former National Development and Reform Commission One of the automobile announcements approved by the Ministry of Industry and Information Technology.

Sprinklers are exempted from the announcement, that is, they are exempted from the use of sprinklers. Customers who purchase such vehicles may be exempted from vehicle purchase additional tax.
The method for calculating the amount of purchase tax for sprinklers that are exempted is:
Since the purchase price of motor vehicle sales special invoices includes VAT tax, the 17% VAT must be eliminated when calculating the vehicle purchase tax amount. That is, the purchase tax rate for sprinkler vehicles = invoice price ÷ 1.17, then calculate the purchase tax for this sprinkler at a tax rate of 10%. Such as: Consumers to buy a 100,000 yuan sprinkler, remove the value-added tax after paying 10% tax. The calculation formula is 100000÷1.17×10%=8547 yuan, which can actually save about 8.5% of the nominal amount for the customer, which greatly reduces the user’s car purchase cost.

Sprinkler vehicle purchase tax exemption operation process:
To the purchase tax payment hall, the staff will provide a tax exemption card for this vehicle according to the exemption announcement, hold a tax exemption card at the local vehicle management office, and the vehicle management office will handle the relevant matters related to the vehicle.

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