Trucks need to pay vehicle purchase tax. According to article 1 of the vehicle purchase tax law of the people's republic of China, taxable vehicles include automobiles, trams, car trailers, motorcycles with a displacement exceeding 150 milliliters, etc. Therefore, vehicle purchase tax is required when purchasing trucks.
Calculation method of vehicle purchase tax
The taxable amount of vehicle purchase tax is calculated by multiplying the taxable price of the taxable vehicle by the tax rate. The specific calculation formula is:
[Taxable amount=taxable price \ times tax rate]
For example, for trucks with 1.6 liters and above, the purchase tax rate is 10%. If the taxable price is 375000 yuan, the purchase tax is:
[Purchase tax=\ frac {375000} {1.17} \ times 10%=32051.28] yuan.
Exemption from vehicle purchase tax
According to the latest policy, new energy vehicles purchased between January 1, 2024 and December 31, 2025 are exempt from vehicle purchase tax, with a maximum tax exemption of 30000 yuan per new energy passenger vehicle. In addition, non transport special operation vehicles with fixed devices can also be exempted from vehicle purchase tax if they are included in the "catalogue of non transport special operation vehicles with fixed devices exempted from vehicle purchase tax".
