However, the tax authorities can pay the purchase tax at the payment service window set up by the vehicle management office. According to Article 3 of People's Republic of China (PRC) Vehicle Purchase Tax Law, vehicle purchase tax is levied in one lump sum. The purchase of vehicles that have been subject to vehicle purchase tax is not subject to vehicle purchase tax. 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.