小型客车购置税是怎么计算的?-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	小型客车购置税是怎么计算的?
释义	法律分析：一般情况下，车辆购置税税额，是按照应税车辆的计税价格乘以10%的税率计算，汽车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，车辆购置的附加费。通常纳税人购买应税车辆自用的计税价格，以纳税人实际支付给销售者的总价为计税价格，不含增值税。纳税人进口自用应税车辆，以完税价格加上关税、消费税为计税价格。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。
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