Is new car purchases duty to press a manufacturer to directive price calculates or calculate by pref

Wither invite.

Both neither is to press a manufacturer to coach valence is calculated, also not be computation of the price after pressing privilege, it is according to price of new car make out an invoice and lowest plan duty value is referenced computation.

Basis " car purchases duty to impose administrative measure " regulation, total bureau of national tax Wu not lowest of check and ratify the car of plan duty value, the effective price that plan duty value offers for taxpayer proves (bill) the price that make clear. Director tax authority proves to effective price (bill) the value that make clear is overt of on the low side, authority check and ratify answers the plan duty value of duty car.

Cite a case, the directive price that spends manufacturer to decide than flying like is 120 thousand, 4S inn privilege 10 thousand, with the car price sale of 110 thousand, and this car lowest plan duty value is 100 thousand. If the amount prep above of bill 100 thousand, for instance 100 thousand 5 1000, that presses 100 thousand 5000 computation; If the gold of bill is rated at 100 thousand, that presses value of lowermost plan duty 100 thousand computation.

Summing up is: The particular value that purchases duty is the price buying a car with naked car (the price that buys car bill to go up namely) to allow. The price when bill under lowest when plan duty value, just meet with lowest plan duty value undertakes expropriation.

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