购买二手车需要缴纳车辆购置税吗？

Group 1 - The article outlines the circumstances under which vehicle purchase tax is either exempt or required, emphasizing that vehicles already taxed will not incur additional tax [1] - Taxpayers must pay vehicle purchase tax if previously exempt or reduced vehicles are transferred or repurposed, with the tax base being the initial taxable price adjusted for usage [1][3] - Specific examples illustrate the application of these rules, such as foreign students returning to China and public transport companies needing to pay tax upon vehicle transfer [1] Group 2 - The formula for calculating the taxable amount is provided, which includes deductions based on the vehicle's usage period [2][3] - The calculation method for usage years is specified, indicating that periods under one year are not counted [3] - Taxpayers must provide relevant documentation based on different exemption or reduction scenarios when applying for vehicle purchase tax exemptions [3][4][5][6] Group 3 - The article cites the legal basis for vehicle purchase tax regulations, including specific announcements from the Ministry of Finance and the State Administration of Taxation [7]