However, the tax refund conditions need to be met. You can apply for tax refund in any of the following tax refund situations:

1 If the vehicle and boat are returned to the manufacturer or distributor due to quality reasons, the taxpayer may apply for refund of the tax from the month of return to the end of the tax year.

2, for stolen, scrapped, lost duty-paid vehicles, you can also apply for travel tax refund.

3. For pure electric passenger cars and fuel cell passenger cars that do not belong to the scope of travel tax, the travel tax shall be refunded in time.

The so-called vehicle and vessel tax refers to a tax payable by the owners or managers of vehicles and vessels within the territory of the People's Republic of China in accordance with the vehicle and vessel tax laws of the People's Republic of China.

In addition, in a tax year, taxpayers can apply for tax refund if the paid vehicle and vessel pay taxes repeatedly. For taxpayers who have collected and remitted the vehicle travel tax by insurance institutions, all the insurance companies that collect and remit the vehicle travel tax need to refund the tax. To apply for vehicle and vessel tax refund, it must be within a tax year, when the vehicles that have already paid taxes are stolen, scrapped or lost, and when the date of purchasing "compulsory insurance" for newly purchased vehicles differs from the date of tax payment obligation (that is, the date of issuance of driving license) by more than one month, or when the vehicle and vessel tax is repeatedly paid or the tax is overpaid due to calculation errors. Taxpayers should provide the insurance institutions with the insurance policies of the insured vehicles in the previous period when they pay the travel tax, so that the insurance institutions can check the tax payment of the insured vehicles in previous years. For those who failed to pay the travel tax in previous years, the insurance institution shall collect and remit the tax payable in the current year, and also collect and remit the unpaid tax in previous years, and impose a late fee of five ten thousandths of the tax payable on a daily basis every year.

Taxpayers applying for vehicle and vessel tax refund to the local district local taxation bureau (tax office) shall provide the following information:

1, Application Form for Tax Refund of Vehicle and Vessel Use Tax or Application Form for Tax Refund of Mispayment or Overpayment, and Application Form for Tax Refund of Vehicle and Vessel Use Tax (Attached Table) can be collected at the tax office of the Local Taxation Bureau;

2. Original relevant certificates issued by the vehicle and vessel management department corresponding to the reasons for tax refund;

3. A copy of the tax registration certificate and personal valid identity certificate;

4. Motor vehicle driving license or motor vehicle registration certificate for tax refund;

5, travel tax payment certificate or insurance policy and "insurance invoices";

6. Proof of the bank account number for paying the tax refund (the individual is the applicant's bank passbook and the unit is the bank seal card);

7. If the tax refund is stolen, it is also necessary to submit the theft filing certificate issued by the police station and the "Stop Notice" issued by the vehicle management office;

8. If the tax refund is scrapped, a "cancellation notice" issued by the vehicle management office is also required;

9. Other information required by the tax authorities.

The current tax categories in China include 17:

1, VAT, consumption tax and customs duties in turnover tax;

2. Income tax: enterprise income tax and individual income tax;

3. Resource tax, urban land use tax and land value-added tax in resource tax;

4. Property tax, travel tax, deed tax and stamp duty in property and behavior tax; Tobacco tax, tonnage tax on ships.

To sum up, in a tax year, if the paid-in vehicle or vessel is stolen, scrapped or lost, the taxpayer can apply to the local competent tax authority where the tax payment is located for refund of the tax from the month of theft, scrapping or loss to the end of the tax year on the strength of the certificate and tax payment certificate issued by the relevant administrative authorities.

Legal basis:

Article 3 of the Law of the People's Republic of China on the Administration of Tax Collection

The collection and suspension of taxes, as well as the reduction, exemption, refund and overdue tax, shall be implemented in accordance with the provisions of the law; Where the State Council is authorized by law, it shall be implemented in accordance with the administrative regulations formulated by the State Council. No organ, unit or individual may, in violation of the provisions of laws and administrative regulations, make decisions on tax collection, suspension, tax reduction, exemption, tax refund, overdue tax and other decisions that are inconsistent with tax laws and administrative regulations without authorization.