Travel tax is declared and paid annually, that is, the travel use tax paid this year is the travel use tax of this year. Travel tax is paid at the place where the travel is registered or where the travel tax withholding agent is located, that is, the local tax authorities. The withholding agent of travel tax is the insurance institution of various insurance businesses.

According to Article 6 of the Vehicle and Vessel Tax Law of People's Republic of China (PRC), insurance institutions engaged in compulsory third-party liability insurance for motor vehicles are withholding agents of vehicle and vessel tax, and shall collect vehicle and vessel tax according to law when collecting insurance premiums, and issue tax collection vouchers.

Article 7 The place where travel tax is paid is the place where travel is registered or where the travel tax withholding agent is located. For vehicles and vessels that do not need to be registered according to law, the place where the vehicle and vessel tax is paid is the place where the owner or manager of the vehicle and vessel is located.

Article 8 The time when the obligation to pay travel tax occurs is the month when the ownership or management right of travel is obtained.

Article 9 Travel tax shall be declared and paid annually. The specific time limit for filing and paying taxes shall be stipulated by the people's governments of provinces, autonomous regions and municipalities directly under the Central Government.

Extended data:

Regulations of People's Republic of China (PRC) Municipality on the Implementation of Vehicle and Vessel Tax Article 11 Vehicle and vessel tax shall be collected by local tax authorities.

Article 12 When collecting travel and vessel tax, the withholding agent of travel and vessel tax shall indicate the information of tax paid on the insurance policy and premium invoice of compulsory motor vehicle traffic accident liability insurance as the tax collection certificate.

Article 13 A taxpayer shall provide the withholding agent with the tax payment certificate of the vehicle that has been taxed or reduced or exempted according to law or the tax reduction or exemption certificate issued by the competent tax authority at the place of registration.

Article 14 If a taxpayer fails to pay the travel tax within the prescribed time limit, the withholding agent may collect and remit the unpaid tax late fees together with the tax payment.

Article 15 If the withholding agent has collected and remitted the travel tax, the taxpayer will no longer declare and pay the travel tax to the competent tax authorities in the place where the vehicle is registered. If there is no withholding agent, the taxpayer shall declare and pay the travel tax to the competent tax authorities.

Baidu Encyclopedia-People's Republic of China (PRC) and China Vehicle and Vessel Tax Law