China has formulated the vehicle purchase tax law, specifying that the vehicle purchase tax rate is 10%

The law stipulates that units and individuals who purchase automobiles, trams, car trailers and motorcycles with an exhaust volume of more than 150 ml within the territory of the people's Republic of China are taxpayers of vehicle purchase tax and shall pay vehicle purchase tax in accordance with the provisions of this law.
The law stipulates that the vehicle purchase tax shall be levied at one time. If the vehicle purchase tax has been levied on the purchase of vehicles, the vehicle purchase tax will no longer be levied. The law stipulates that the tax rate of vehicle purchase tax is 10%.
The law specifies that the taxable price of taxpayers' imported taxable vehicles for their own use is the customs duty paid price plus customs duty and consumption tax.
The law stipulates that if a taxpayer settles the price of taxable vehicles in foreign exchange, the tax shall be converted into RMB at the middle rate of the RMB exchange rate on the date of tax declaration.
Article 13 of the law stipulates that taxpayers should pay vehicle purchase tax before going through vehicle registration with the traffic management department of the public security organ. When handling vehicle registration, the traffic management department of the public security organ shall check the vehicle information applied for registration by the taxpayer according to the electronic information of tax payment or tax exemption of taxable vehicles provided by the tax authority. After verification, the vehicle registration shall be handled according to law.
For tax exempt or tax reduced vehicles that no longer fall within the scope of tax exemption or tax reduction due to transfer, change of use and other reasons, the law makes it clear that taxpayers should pay vehicle purchase tax before handling vehicle transfer registration or change registration. The taxable price shall be based on the taxable price determined when the tax declaration of tax exempt and tax reduced vehicles is handled for the first time, and 10% shall be deducted for each full year.
In addition, the law stipulates that vehicles used by foreign embassies, consulates and international organizations in China and their related personnel that should be exempted from tax in accordance with the law; Vehicles included in the equipment ordering plan of the Chinese people's Liberation Army and the Chinese people's armed police force; National comprehensive fire rescue vehicles with special license plates for emergency rescue; Non transport special operation vehicles with fixed devices; Public electric vehicles purchased by urban public transport enterprises shall be exempted from vehicle purchase tax.