小车购置税怎么算？-税务及发票法律援助-法律咨询免费平台-国际律师联盟

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问题	小车购置税怎么算？
释义	法律分析：应纳税额的计算公式是，应纳税额等于应纳税价格乘以税率。家庭用车的购置税等于税前价格的10%，即发票价格除以11.7，车辆购置税是对在我国购买规定车辆的单位和个人征收的一种税，是由车辆购置附加费演变而来的。法律依据：《中华人民共和国车辆购置税法》第三条车辆购置税实行一次性征收。购置已征车辆购置税的车辆，不再征收车辆购置税。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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