First, tax-free vehicles can be refunded.

1. Fishing boats and breeding boats;

2. Special vehicles and boats for the army and the armed police force;

3. Police cars and boats;

4. Travel expenses of foreign embassies and consulates in China, representative offices of international organizations in China and their relevant personnel that should be exempted from tax according to law.

Two, belong to one of the following circumstances of tax refund can apply for tax refund.

1. If the vehicle and boat are returned to the production enterprise or sales enterprise 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 or lost duty-paid vehicles, you can also apply for vehicle and vessel tax refund.

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

Travel tax refund materials and procedures

Take the following materials to the tax authorities for tax refund:

(1) An application for tax refund; (4) The original and photocopy of the driver's license.