1, query through the Internet: the tax department has opened an online query system, which is convenient for users to query;

2. Self-service inquiry in the national tax hall: self-service inquiry can be directly operated through the operating system in the hall;

3. Tax Hall Window: You can inquire at the tax window of each tax hall with the vehicle driving license and other information.

Processing flow of automobile purchase tax:

1, Fill in the Vehicle Purchase Tax Return: Taxpayers apply for purchase at the vehicle purchase tax return window in the designated tax service hall or download and print the Vehicle Purchase Tax Return on the website of the State Administration of Taxation, and fill out the paper report in duplicate according to the instructions, or fill in the return directly on the website of the Inland Revenue Department;

2. Handling tax declaration: Fill in the Vehicle Purchase Tax Declaration Form and related materials for tax declaration at the tax payment window of the tax service hall, or use the method of network remote pre-declaration, that is, fill in the Vehicle Purchase Tax Declaration Form through the national tax website, and then go to the tax payment window of the tax service hall for tax declaration;

3. Tax payment: At the same time of declaration, the taxpayer shall pay the tax approved by the tax authorities.

Legal basis: Article 9 of the Measures for the Administration of Vehicle Purchase Tax Collection.

The vehicle purchase tax in taxable value is determined according to the following circumstances:

(1) Taxpayers purchase taxable vehicles for their own use, and all the price and extra-price expenses paid by taxable value to the sellers for taxpayers to purchase taxable vehicles do not include VAT;

Taxable vehicles imported by taxpayers for their own use:

Taxable value = customs value+customs duty+consumption tax.

(3) If taxpayers purchase or import taxable vehicles for their own use, and the declared taxable value is lower than the minimum taxable value of the same type of taxable vehicles without justifiable reasons, taxable value is the minimum taxable value approved by State Taxation Administration of The People's Republic of China;

(4) The taxable value of taxable vehicles produced, donated, awarded or otherwise obtained by taxpayers for their own use shall be approved by the competent tax authorities with reference to the minimum taxable value stipulated by State Taxation Administration of The People's Republic of China;

(five) State Taxation Administration of The People's Republic of China has not approved the lowest taxable value vehicle, and the price indicated in the valid price certificate provided by taxable value for taxpayers. If the price indicated in the valid price certificate is obviously low, the competent tax authorities have the right to approve the taxable value of taxable vehicles;

(6) Imported used cars, vehicles damaged due to force majeure, vehicles in stock for more than 3 years, test vehicles driving more than 80,000 kilometers, and other vehicles specified by State Taxation Administration of The People's Republic of China, and the price indicated in the valid price certificate provided by taxable value for taxpayers. If the taxpayer is unable to provide the valid price certificate of the vehicle, the competent tax authorities have the right to verify the taxable value of taxable vehicles;

(7) If the service life of a vehicle whose tax exemption conditions have disappeared is less than 10 years since the date of the initial tax declaration, taxable value will deduct 1 0% for every1year based on the taxable value determined when the tax-free vehicle is first declared; Under 1 year, taxable value is the original taxable value of duty-free vehicles; Service life 10 years (inclusive) or more, taxable value is 0.