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各省、自治区、直辖市和计划单列市国家税务局、交通厅(局、委),天津、上海市市政管理局: 根据《中华人民共和国车辆购置税暂行条例》(以下简称《条例》)的规定,现将车辆购置税(以下简称车购税)若干政策问题明确如下: 一、关于最低计税价格 (一)国产车辆的最低计税价格,暂按交通部《关于核定部分国产车辆和进口车辆计证车辆购置附加费(以下简称车购费)最低征费额的通知》(交财发[2000]433号)中规定的最低征费额换算确定。换算公式为:最低计税价格=最低征费额÷10％
State Administration of Taxation, Communications Department (Bureau, Commission), Tianjin Municipality and Shanghai Municipality, Municipal Administrations of all provinces, autonomous regions, municipalities directly under the Central Government and cities specifically designated in the state plan: Pursuant to the Provisional Regulations of the People’s Republic of China on the Purchase of Vehicles Tax (the “Regulations” Now the vehicle purchase tax (hereinafter referred to as vehicle purchase tax) a number of policy issues are as follows: First, on the minimum tax price (A) the minimum taxable prices of domestic vehicles, according to the Ministry of Communications, “on the part of approved domestic vehicles and imported vehicles Certificate of Vehicle Acquisition Surcharge (hereinafter referred to as vehicle purchase fee) Minimum Levy Amount Notice ”(pay Choi Fat [2000] No. 433) in the minimum levy determined. Conversion formula is: minimum tax price = minimum levy ÷ 10%