In order to facilitate taxpayers to publish the statement of loss of vehicle purchase tax payment certificate in time and reduce the burden on taxpayers, since September 2006 1, the newspaper designated by our province to publish the statement of loss of vehicle purchase tax payment certificate has been changed to Yunnan legal newspaper.

When a taxpayer applies for a replacement of the vehicle purchase tax payment certificate, the competent tax authorities shall inform the taxpayer who applies for a replacement of the tax payment certificate that it is necessary to publish a statement on the loss of the vehicle purchase tax payment certificate in the China Tax Newspaper or the Yunnan Legal Newspaper designated by our province. After the loss reporting statement is published in the newspaper, the taxpayer shall handle the loss reporting formalities with the tax payment certificate based on the newspaper and newspaper invoice.

Each state and municipal bureau shall print the Certificate of Loss Reporting of Vehicle Purchase Tax Payment Certificate (see Annex 1) and send it to each tax paying place for use. All the items in the form filled out by the taxpayer shall be signed by the tax collector at the tax payment place and stamped with the "Special Seal for Vehicle Purchase Tax Business" and then handed over to the taxpayer for follow-up matters.