Taxpayers who need a paper vehicle purchase tax payment certificate can submit it to the competent tax authorities, which will print the vehicle purchase tax payment certificate (electronic version), or they can query and print it through official Internet platforms such as the electronic tax bureau of this province (city).
After completing the vehicle purchase tax payment business, taxpayers can directly go to the traffic management department of the public security organ for vehicle registration without submitting a paper vehicle purchase tax payment certificate to the traffic management department of the public security organ.
The details of the taxpayer's vehicle purchase tax payment business (except tax exemption business) are as follows: the taxpayer pays the vehicle purchase tax (transfer or cash) at the bank, and the bank pays the tax to the state treasury, and the state treasury has repeatedly returned the tax payment book (special for banks);
Taxpayers pay taxes through electronic means such as horizontal networking electronic tax payment system, and the tax payment has been successful; Where taxpayers pay taxes in cash in the tax service hall, the competent tax authorities have collected taxes.
Extended data:
According to the relevant provisions of the Ministry of Finance:
Taxable vehicles purchased by enterprises (including purchase, import, self-production, donation, award-winning or other forms of self-use) shall be included in the cost of vehicles. Because it belongs to the relevant taxes and fees for purchasing fixed assets.
The tax rate of automobile consumption tax in China has been basically formulated, but the reason why it has not been introduced is the choice of two collection schemes, which are divided into five or seven grades.
According to the 7 grades, the lowest tax rate will be only1%; The lowest tax rate for the fifth tranche is 3%, which is the biggest difference between the two schemes. In the 7-level collection scheme, the classification of exhaust volume is refined. For cars only, it will be divided into 7 sections according to 1 liter, 1.5 liter, 2.0 liter, 2.5 liter, 3.0 liter and 4.0 liter. The lowest tax rate can be as low as 1%, and the highest tax rate is still 20%.
In addition, the tax rate of other grades will fluctuate between 3% and 25%, and the tax rate of other types of passenger cars will be between 1%-9%.
Baidu encyclopedia-automobile purchase tax