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Acceptance conditions: Taxpayers with taxable vehicle purchase tax shall declare and pay the vehicle purchase tax to the tax authorities in accordance with the time limit and contents determined by tax laws, regulations and relevant regulations.
Extended data
"People's Republic of China (PRC) vehicle purchase tax law" stipulates:
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.
Thirteenth taxpayers should pay the vehicle purchase tax before handling the vehicle registration with the traffic management department of the public security organ.
The traffic administrative department of the public security organ shall, when handling vehicle registration, check the vehicle information that the taxpayer applies for registration according to the electronic information of tax payment or tax exemption of taxable vehicles provided by the tax authorities, and handle vehicle registration according to law after verification.
Zhejiang Government Affairs Service Network-Vehicle Purchase Tax Declaration-Xiaoshan District