Regarding the refund of vehicle purchase tax, Article 4 of the Notice of People's Republic of China (PRC) State Taxation Administration of The People's Republic of China and the Ministry of Communications on Several Policies and Management Issues of Vehicle Purchase Tax (Guo Shui Fa [20065438+0] No.27) has relevant provisions:
Fourthly, about tax refund.
If a taxpayer has paid the vehicle purchase tax but needs to refund the vehicle purchase tax for the following reasons before going through the vehicle registration formalities, it shall be applied by the taxpayer, and the vehicle purchase tax shall be refunded after being audited by the original tax collection authority:
(a) if the vehicle management institution of the public security organ refuses to go through the formalities of vehicle registration, it shall go through the formalities of tax refund with the certificate issued by the vehicle management institution of the public security organ.
(2) If the purchased vehicle is returned due to quality and other reasons, the tax refund formalities shall be handled with the dealer's return certificate.
Vehicles that have gone through the vehicle registration formalities shall not refund the paid vehicle purchase tax for any reason.
If his situation does not meet the requirements, he can't get a tax refund.