1. The taxpayer has paid the vehicle purchase tax. If the vehicle purchase tax can be refunded according to the regulations, they should apply. The competent tax authorities accept and verify. When handling the examination and approval procedures for vehicle purchase tax refund, the refunded vehicle purchase tax shall be returned to the taxpayer.

2. According to Article 16 of the Provisional Regulations on Vehicle Purchase Tax, the collection and management of vehicle purchase tax shall be implemented in accordance with the relevant provisions of the Tax Collection and Management Law and these Regulations. According to Article 51 of the Law on the Administration of Tax Collection, if a taxpayer exceeds the tax payable, the tax authorities shall immediately return it to the taxpayer after discovering it, and the taxpayer shall settle the payment by himself. What was discovered within three years from that day was that he could ask the tax authorities to refund the overpaid tax, plus the interest on bank deposits during the same period. The tax authorities shall return it immediately after verification. If it involves withdrawing from the state treasury, according to the relevant provisions of laws and administrative regulations on the administration of the state treasury,

3. Taxpayers should go to the tax service hall of the competent national tax authorities to receive and fill in the Application Form for Vehicle Purchase Tax Refund, and the application form should be in duplicate.

The information provided by the tax refund taxpayer includes: resident identity card, unified invoice issued by motor vehicle sales, or valid certificate issued by motor vehicle sales.

With regard to the amount of tax refund for vehicle purchase tax, according to the relevant provisions of the Vehicle Purchase Tax Law of People's Republic of China (PRC), if a taxpayer returns a vehicle on which vehicle purchase tax has been levied to a vehicle production enterprise or sales enterprise, he may apply to the competent tax authority for refund of vehicle purchase tax. The amount of tax refund is based on the tax paid. From the date of tax payment to the date of tax refund application, 10% will be deducted every year. If it is less than one year, it will be fully refunded.

Legal basis: People's Republic of China (PRC) (China) Vehicle Purchase Tax Law.

Article 15 A taxpayer who returns a vehicle for which the vehicle purchase tax has been levied to a vehicle production enterprise or a sales enterprise may apply to the competent tax authority for refund of the vehicle purchase tax. The amount of tax refund is based on the tax paid, and 10% will be deducted every year from the date of tax payment to the date of tax refund application.

Article 16 The tax authorities and the departments of public security, commerce, customs, industry and informatization shall establish a mechanism for information sharing and coordination of taxable vehicles, and exchange taxable vehicles and tax information in a timely manner.

Seventeenth vehicle purchase tax collection and management, in accordance with the provisions of this law and "People's Republic of China (PRC) tax collection and management law".

Eighteenth taxpayers, tax authorities and their staff in violation of these provisions, shall be investigated for legal responsibility in accordance with the provisions of the "People's Republic of China (PRC) tax collection and management law" and relevant laws and regulations.