小王大学毕业之后打算创业,老王为了支持小王创业,为小王从一家4S店购买了一辆小汽车。工作人员介绍说,购买新车应缴纳车辆购置税。依照相关规定,在中国境内购置应税车辆的单位和个人需缴纳车辆购置税。车辆购置税实行一次性课征制。个人购买新车需缴纳车辆购置税,购买二手车无须再缴纳。车辆购置税由国税局负责征收,征税范围包括:汽车、摩托车、电车、挂车、农用运输车,税率为10%。计算公式:应纳税额=计税依据×税率申报缴纳时间:纳税人购买自用应税车辆的,应当自 Xiao Wang intends to start a business after graduating from college, Pharaoh in order to support the creation of a small king, Wang from a 4S shop to buy a car. Staff said that the purchase of new cars should be paid vehicle purchase tax. According to relevant regulations, units and individuals purchasing taxable vehicles in China are required to pay vehicle purchase tax. Vehicle purchase tax implementation of one-off levy system. Individuals to buy a new car to pay vehicle purchase tax, no need to pay to buy second-hand car. Taxes for the purchase of vehicles are collected by the IRS. The scope of tax collection includes: automobiles, motorcycles, trams, trailers and agricultural vehicles at a tax rate of 10%. Calculation formula: Tax payable = tax basis × tax rate to pay time: Taxpayers to buy their own taxable vehicles, should be from