一、汽车增值税在中国境内销售、进口汽车的单位和个人，均应当缴纳增值税。销售或者进口汽车的增值税税率为17％。我国现行增值税实行凭增值税专用发票抵扣税款计算应纳税额的办法。1销售汽车应纳税额的计算应纳税额一当期销项税额一当期进项税额销项税额一销售额。增值税税率 First, the car value-added tax sales in China, the import of cars units and individuals should be paid value-added tax. The VAT rate on sales or import of motor vehicles is 17%. The current value-added tax in our country carries out the method of calculating the tax payable by deducting the tax with the special VAT invoice. 1 sales tax calculation of car tax payable a current output tax a current input tax output tax a sales. VAT rate