Legal analysis: 1. Vehicle transfer out: 1. The owner shall submit an application for transfer-out to the competent tax authority: when the owner goes through the formalities of vehicle transfer-out, he shall submit the original vehicle purchase tax payment certificate and the vehicle transfer-out certificate issued by the vehicle management agency of the public security organ to the competent tax authority, and the vehicle purchase tax will be transferred out after the competent tax authority verifies the above information. 2. Vehicle transfer: 1. The owner shall submit an application for transfer to the competent tax authorities: when handling the vehicle transfer formalities, the owner shall provide the original tax payment certificate, the notice of file transfer and the file, the copy of motor vehicle driving license and other materials issued by the competent tax authorities in the transfer place, and submit an application to the competent tax authorities in the transfer place. After the above materials are reviewed by the competent tax authorities, the vehicle purchase tax shall be transferred. 3. Vehicle transfer: 1. The owner shall submit an application for transfer to the competent tax authorities: when handling the vehicle transfer formalities, the owner shall provide the original tax payment certificate, a copy of the motor vehicle driving license and other materials and submit the application to the competent tax authorities. After reviewing the above materials, the competent tax authorities shall issue a new original tax payment certificate (copy retained) to the transferred vehicle. Four. Vehicle change: 1. The owner shall submit an application for change to the competent tax authorities: when handling the formalities for vehicle change, the owner shall provide the original tax payment certificate, a copy of the motor vehicle driving license and a copy of the motor vehicle registration certificate, and submit the application to the competent tax authorities. After verifying the above information, the competent tax authorities will issue a new original tax payment certificate (copy retained) for the changed vehicle.

Legal basis: Article 13 of the Regulations on Motor Vehicle Registration: If the motor vehicle owner's domicile moves out of the jurisdiction of the vehicle management office, the vehicle management office shall endorse the changes in the motor vehicle registration certificate within three days from the date of acceptance, recover the license plate and driving license, issue a temporary driving license valid for 30 days, and hand over the motor vehicle files to the motor vehicle owner. The owner of a motor vehicle shall, within the validity period of the temporary driving license, apply to the motor vehicle management office for motor vehicle transfer. To apply for motor vehicle transfer, the owner of the motor vehicle shall fill in the application form, submit the identity certificate, motor vehicle registration certificate and motor vehicle file, and submit the motor vehicle for inspection. If the motor vehicle has exceeded the validity period of the inspection when it is transferred, it shall carry out safety technical inspection at the transfer place, and submit the certificate of motor vehicle safety technical inspection and the compulsory insurance certificate for traffic accident liability. The vehicle management office shall, within three days from the date of acceptance, confirm the motor vehicle, check the rubbing film of the vehicle identification code, review the relevant certificates, vouchers and motor vehicle files, endorse the transfer-in information on the motor vehicle registration certificate, and issue the license plate, driving license and inspection mark.