People's Republic of China (PRC) Vehicle Purchase Tax Law;
Article 10 The vehicle purchase tax shall be collected by the tax authorities.
Article 11 Taxpayers who purchase taxable vehicles shall report and pay the vehicle purchase tax to the competent tax authorities in the place where the vehicles are registered. Taxable vehicles that do not need to be registered shall report and pay the vehicle purchase tax to the competent tax authorities where the taxpayer is located.
Article 12 The obligation to pay vehicle purchase tax occurs on the day when taxpayers purchase taxable vehicles. Taxpayers shall declare and pay vehicle purchase tax within 60 days from the date of tax payment obligation.
Precautions:
1. Taxpayers of vehicle purchase tax shall declare and pay taxes within 60 days from the date of purchase.
2. Taxpayers hold motor vehicle invoices from other provinces and cannot declare them online.
3. If it is a foreign ID card, a page will pop up when registering to remind taxpayers to provide proof of residence permit. Without proof of residence, the vehicle management department will not accept it.