How the China 车辆购置税 (vehicle purchase tax) calculator is verified

Inputs

Input	Field	Type
Taxable price, excluding VAT (CNY)	`taxablePrice`	number
Powertrain	`powertrain`	string
Engine displacement (litres) — combustion and plug-in hybrid cars	`engineLitres`	number

The formula

Each derived value below is computed by the Valem engine from the expression shown, in this order. Nothing else runs — there is no hidden code path.

Derived value	Field	Formula (JSONata)
From 2027 (plug-in hybrids taxed) — band from	`vvtMin2027`	`powertrain = 'bev' ? 0 : ($l := $n(engineLitres); $l <= $const.litres1 ? $const.vvtMin1 : ($l <= $const.litres2 ? $const.vvtMin2 : ($l <= $const.litres3 ? $const.vvtMin3 : ($l <= $const.litres4 ? $const.vvtMin4 : ($l <= $const.litres5 ? $const.vvtMin5 : ($l <= $const.litres6 ? $const.vvtMin6 : $const.vvtMin7))))))`
From 2027 — band to	`vvtMax2027`	`powertrain = 'bev' ? 0 : ($l := $n(engineLitres); $l <= $const.litres1 ? $const.vvtMax1 : ($l <= $const.litres2 ? $const.vvtMax2 : ($l <= $const.litres3 ? $const.vvtMax3 : ($l <= $const.litres4 ? $const.vvtMax4 : ($l <= $const.litres5 ? $const.vvtMax5 : ($l <= $const.litres6 ? $const.vvtMax6 : $const.vvtMax7))))))`
Vehicle and vessel tax 2026 — national band from	`vvtMin`	`powertrain = 'combustion' ? vvtMin2027 : 0`
Vehicle and vessel tax 2026, top of band / year	`vvtMax`	`powertrain = 'combustion' ? vvtMax2027 : 0`
Purchase tax at 10%	`purchaseTaxFull`	`$round($n(taxablePrice) * $const.purchaseTaxRate, 2)`
New-energy reduction (half, at most 15,000)	`nevReduction`	`powertrain = 'combustion' ? 0 : ($h := $round(purchaseTaxFull * $const.nevReductionShare, 2); $h < $const.nevReductionCap ? $h : $const.nevReductionCap)`
Vehicle purchase tax (one-off)	`purchaseTax`	`$round(purchaseTaxFull - nevReduction, 2)`

Rates and thresholds

The expressions above read these as $const. They are the figures the annual refresh replaces, so they live as data rather than being written into the formulas — which is what makes a year-on-year change a one-line diff instead of an edit to arithmetic.

Constant	Value
`purchaseTaxRate`	0.1
`nevReductionShare`	0.5
`nevReductionCap`	15000
`litres1`	1
`litres2`	1.6
`litres3`	2
`litres4`	2.5
`litres5`	3
`litres6`	4
`vvtMin1`	60
`vvtMax1`	360
`vvtMin2`	300
`vvtMax2`	540
`vvtMin3`	360
`vvtMax3`	660
`vvtMin4`	660
`vvtMax4`	1200
`vvtMin5`	1200
`vvtMax5`	2400
`vvtMin6`	2400
`vvtMax6`	3600
`vvtMin7`	3600
`vvtMax7`	5400

Test vectors (7)

Every case is executed against this model on each build, by the Java engine and independently by a JavaScript one. A mismatch of a single cent fails the build, so the page cannot ship advertising a figure the model no longer produces.

Case 1 — K1 a 150,000 yuan 1.5-litre petrol car: 15,000 purchase tax, 300–540 a year

given `taxablePrice`	150000
given `powertrain`	combustion
given `engineLitres`	1.5
expect `purchaseTax`	15000
expect `vvtMin`	300
expect `vvtMax`	540

Case 2 — K2 exactly 1.6 litres is still the 1.0–1.6 band (“1.6升（含）”)

given `taxablePrice`	150000
given `powertrain`	combustion
given `engineLitres`	1.6
expect `vvtMin`	300
expect `vvtMax`	540

Case 3 — K3 a 200,000 yuan battery-electric car in 2026: half, 10,000; no vehicle and vessel tax

given `taxablePrice`	200000
given `powertrain`	bev
given `engineLitres`	0
expect `purchaseTaxFull`	20000
expect `nevReduction`	10000
expect `purchaseTax`	10000
expect `vvtMax`	0
expect `vvtMax2027`	0

Case 4 — K4 the 15,000 cap binds above 300,000: a 500,000 yuan EV pays 35,000

given `taxablePrice`	500000
given `powertrain`	bev
given `engineLitres`	0
expect `purchaseTaxFull`	50000
expect `nevReduction`	15000
expect `purchaseTax`	35000

Case 5 — K5 at 300,000 the half is exactly the cap; a 1.5-litre plug-in hybrid is exempt in 2026 and pays 300–540 from 2027

given `taxablePrice`	300000
given `powertrain`	phev
given `engineLitres`	1.5
expect `nevReduction`	15000
expect `purchaseTax`	15000
expect `vvtMin`	0
expect `vvtMax`	0
expect `vvtMin2027`	300
expect `vvtMax2027`	540

Case 6 — K6 a 4.4-litre car is in the top band, 3,600–5,400

given `taxablePrice`	800000
given `powertrain`	combustion
given `engineLitres`	4.4
expect `purchaseTax`	80000
expect `vvtMin`	3600
expect `vvtMax`	5400

Case 7 — K7 1.0 litre exactly is the lowest band, 60–360

given `taxablePrice`	60000
given `powertrain`	combustion
given `engineLitres`	1
expect `vvtMin`	60
expect `vvtMax`	360

Sources

Check it yourself — and reuse it

The whole model as JSON — inputs, outputs, formulas, vectors and sources in one re-runnable document.

This model is published under CC BY 4.0: use it, adapt it, build on it, with attribution. The licence covers the model — the expression of each rule and the arrangement of the catalog. The rates and thresholds are law, and nobody licenses those; the sources above are where they come from.

← Back to the China 车辆购置税 (vehicle purchase tax) calculator

Built with Valem — a live, verifiable calculator you can fork and embed.