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车辆购置税的税率 法律问题
释义
法律分析:
根据车辆购置税暂行条例规定,车辆购置税实行从价定率的办法计算应纳税额。应纳税额的计算公式为:应纳税额=计税价格×税率
车辆购置税的税率为10%。车辆购置税税率的调整,由国务院决定并公布。
法律依据:
《中华人民共和国车辆购置税法》
第四条 车辆购置税的税率为百分之十。
第五条 车辆购置税的应纳税额按照应税车辆的计税价格乘以税率计算。
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更新时间:2026/4/24 2:13:38