It is paid by the insurance institution once a year.

Taxpayers should provide the following information in their tax returns:

1. Motor vehicle driving license (or motor vehicle registration certificate) and its copy.

2. For the vehicle of the unit, the organization code certificate and its copy shall be provided. The unit that handles the tax registration certificate shall provide the tax registration certificate and its copy; the personal ID card and its copy shall be provided by the vehicle. .

3. If the motor vehicle is not registered with the vehicle management department, the taxpayer should provide valid and legal supporting documents, such as purchase invoices, factory qualification certificates, import certificates, etc.

4. Provide duty-free vehicles other than tractors, special vehicles for the armed forces, armed police and special police vehicles, except for duty-free vehicles.

5. For motor vehicles that have already paid taxes, they should provide the tax receipt and copy issued by the local tax authorities for the year.

6. Other information required by the local tax authorities.

Extended information:

Vehicle and vessel tax refers to vehicles and vessels that must be registered with the public security, transportation, agriculture, fishery, military and other administrative departments in accordance with the law according to their types. , a property tax calculated and levied in accordance with prescribed tax calculation basis and annual tax amount standards. Starting from July 1, 2007, car owners are required to pay vehicle and vessel tax when purchasing compulsory traffic insurance.

On August 1, 2018, the Ministry of Finance, the State Administration of Taxation, the Ministry of Industry and Information Technology, and the Ministry of Transport issued the "Notice on the Preferential Vehicle and Vessel Tax Policies for Energy-saving and New Energy Vehicles and Vessels", requiring that vehicles that meet the standards New energy vehicles and vessels are exempt from vehicle and vessel tax, and energy-saving vehicles that meet the standards are levied a vehicle and vessel tax at a half rate.

Basic concept:

A tax levied on the owners or managers of vehicles and ships (hereinafter referred to as vehicles and ships), with vehicles and ships as the characteristic objects. The vehicles and vessels mentioned here refer to vehicles and vessels that should be registered with the vehicle and vessel management department according to law.

The applicable tax amount in China is based on the "Vehicle and Vessel Tax Items and Amounts Table". The finance department and taxation authority under the State Council of China may, based on actual conditions, divide sub-tax items within the prescribed scope of tax items and tax amounts, and clarify the tax amount ranges of sub-tax items for vehicles and the specific applicable tax amounts for ships.

The specific applicable tax amount for vehicles is determined by the people's governments of provinces, autonomous regions, and municipalities directly under the Central Government within the specified tax range for sub-tax items.

Reference: Baidu Encyclopedia of Vehicle and Vessel Tax Collection Standards