如何计算汽车购置税？详细公式解析英文双语对照

汽车购置税计算公式

汽车购置税是指在我国购买或进口某些载客车辆和摩托车时应缴纳的一种税费。购置税的计算公式主要由计税价格和适用税率两个部分组成。计税价格指的是购车价格和相关税费；适用税率则根据车辆类型和购置时间进行不同的确定。

根据我国《中华人民共和国车辆购置税暂行条例》，计算公式可以简单表示为：购车价格 × 适用税率 = 购置税。

但是，实际的计算过程可能更为复杂。具体计算公式如下：
计税价格 = 购车价格 + 购置税 + 车船税 - 车辆滞纳金 - 减免金额
购置税 = 计税价格 × 适用税率

在这里，购车价格是指购车款项与车辆的附加费用总和，包括车价、增值税、消费税及其他应纳入计税价格的各项税费；适用税率是根据车辆类型和购车时间来决定的，例如普通车辆、新能源车辆、进口车辆等，以及购车时间的不同，征收的税率也不尽相同；车辆滞纳金指的是在规定期限内未足额缴纳税款的，应按规定加收一定比例的滞纳金；减免金额是指根据国家有关政策规定，购置税可以享受一定的减免优惠。

通过以上公式和解析，相信大家对汽车购置税的计算方式有了更清晰的了解，也能在购车过程中更好地掌握相关成本和规划财务预算。

感谢您的阅读，希望本文对您理解汽车购置税的计算方式有所帮助。

---

英文翻译对照，仅供参考

---

The car purchases duty computation formula

The car purchases dutyIt is the cost of a kind of tax that points to to pay answers when be bought in our country or importing certain car carrying a passenger and autocycle. The computational formula that purchases duty basically is mixed by plan duty value applicable tax rate is comprised twice partly. What plan duty value points to is the price that buy a car and relevant tax cost; Applicable tax rate is mixed according to car type those who purchase time to undertake differring is affirmatory.

According to our country " car of People's Republic of China purchases duty temporary regulations " , computational formula can express simply to be: = of applicable tax rate of × of the price that buy a car purchases duty.

But, actual computational process may be more complex. Specific computation formula is as follows:
= of plan duty value buys car price + purchase duty + car boat duty - traffic overdue fine - derate amount
Purchase applicable tax rate of × of value of duty = plan duty

Here, the price that buy a car is the additional cost total that points to the money that buy a car and car, include etc of car price, value added tax, consumption tax to should bring into the each tax cost of plan duty value; Applicable tax rate decides according to car type with the time that buy a car, for example car of average car, new energy resources, entrance car, and those who buy car time is different, expropriation tax rate is endless also and same; What traffic overdue fine points to is imposition of pay of not full inside time limit specified amount, should add by the regulation receive regular proportional fine for delaying payment; Derate amount is to show according to the country concerned policy sets, purchase duty to be able to enjoy certain derate privilege.

Reconcile through above formula analyse, the computational way that believes everybody purchases duty to the car had clearer knowledge, also can master relevant cost and budget of program finance affairs better in the process that buy a car.

Thank you read, the computational means that hopes the article understands a car to purchase duty to you is helped somewhat.