1, which can be queried through the network. Many tax departments have opened online inquiry systems to facilitate users' inquiries.
2. Self-service inquiry in the national tax hall can be directly operated by the hall operating system.
3, with the vehicle driving license and other information to the tax office window query. In fact, with the popularity of the Internet, more and more people choose to search online, which not only saves time and effort, but also avoids some expenses on the way.
Vehicle purchase tax can be handled by online tax authorities or paid by local tax bureaus. In the past, after the vehicle purchase tax was paid, the tax authorities issued paper vehicle purchase tax bills. At present, after the vehicle purchase tax has been paid, only the electronic vehicle purchase tax form is needed. Car owners can use their own identity information and tax-paying vehicle information to directly check the vehicle purchase tax in the online tax authorities. Vehicle purchase tax can be paid by others without my assistance. Therefore, the vehicle purchase tax can be paid by the 4s shop or by itself.
There is only one way to inquire about the individual payment of vehicle purchase tax, that is, to bring my ID card and relevant documents to the competent tax authorities for vehicle purchase tax. On the Internet, everything can be inquired except personal payment. In fact, this is also due to the purchase tax itself. The individual tax payment of vehicle purchase tax belongs to the taxpayer's personal privacy. If it is published online and provides inquiry service, it will bring trouble and trouble to taxpayers. Second-hand car owners can directly ask the original owner for the purchase tax payment certificate when necessary, without inquiring about personal tax information.
Vehicle purchase tax is a tax levied on units and individuals who purchase vehicles in China. Taxpayers purchase taxable vehicles (including cars, motorcycles, trams, trailers, agricultural transport vehicles, etc.). The vehicle purchase tax is paid in one lump sum, so the new owner does not need to pay it again for the used car that has already paid the vehicle purchase tax. After the owner pays the vehicle purchase tax, he can go through the formalities of licensing and auto insurance.
legal ground
People's Republic of China (PRC) vehicle purchase tax law
Article 9 The following vehicles shall be exempted from vehicle purchase tax:
(1) Vehicles for personal use of foreign embassies, consulates, offices of international organizations in China and their relevant personnel that should be exempted from tax according to law;
(2) Vehicles listed in the equipment ordering plan by the China People's Liberation Army and the Chinese People's Armed Police Force;
(three) a national comprehensive fire rescue vehicle with a special number plate for emergency rescue;
(4) Non-transport special work vehicle with fixing device;
(5) Buses and trams purchased by urban public transport enterprises.
According to the needs of national economic and social development, the State Council can reduce or exempt vehicle purchase tax and report it to NPC Standing Committee for the record.
Article 10 The vehicle purchase tax shall be collected by the tax authorities.
Article 11 When purchasing taxable vehicles, taxpayers 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.