Enterprises and individuals who purchase taxable vehicles are taxpayers of vehicle purchase tax, including acquire and use taxable vehicles by buying, importing, manufacturing, bestowal, winning awards or through other methods.

Automobile, tram, trailer, motorcycles with a displacement of more than 150 milliliters.

Vehicle purchase tax adopts uniform proportional tax rate of 10%.

Acquisition method of vehicle	Taxation base
Purchase for self-use	The total amount actually paid to seller (VAT exclusive)
Import for self-use	Composite taxable price=Customs dutiable value + customs duty + consumption tax
Manufacture for self-use	Sale price of the same type of taxable vehicles manufactured by taxpayers (VAT exclusive)
Obtain for self-use by winning awards or bestowal or other methods	The price on relevant documents when purchase the vehicle (VAT exclusive)

Tax payable = Taxation base*10%

Vehicle purchase tax can be exempted under following circumstances:
(1) The returned Chinese students purchase one domestic car for self-use with spot exchange;
(2) Vehicles purchased by foreign embassies, consulates and agencies of international organizations in China and for their self-use;
(3) Experts who have settled in China for a long time import one car for self-use;
(4) Non-transport vehicle with fixed devices can be exempted from vehicle purchase tax;
(5) From 1 January 2016 to 31 December 2020, gas vehicles and electric vehicles purchased for public use by urban public transport enterprises can be exempted from vehicle purchase tax;
(6) From 1 January 2018 to 31 December 2020, new-energy automobile can be exempted from vehicle purchase tax:
(7) From 1 July 2018 to 30 June 2021, trailers can enjoy 50% deduction of vehicle purchase tax.