According to Article 12 of the Vehicle Purchase Tax Law of the People's Republic of China, the time when the tax obligation of vehicle purchase tax occurs is the day when the taxpayer purchases the taxable vehicle. Taxpayers shall declare and pay vehicle purchase tax within 60 days from the date of tax payment obligation.
Thirteenth taxpayers should pay the vehicle purchase tax before handling the vehicle registration with the traffic management department of the public security organ. When handling the vehicle registration, the traffic administrative department of the public security organ shall check the vehicle information that the taxpayer applies for registration according to the electronic information of taxable vehicle duty payment or tax exemption provided by the tax authorities, and handle the vehicle registration according to law after the check is correct.
Extended data:
Article 7 of the Regulations on Motor Vehicle Registration applies for registration:
(a) the identity certificate of the owner of the motor vehicle;
(two) proof of the origin of motor vehicles such as car purchase invoices;
(3) The certificate of factory qualification of the whole motor vehicle or the import certificate of the imported motor vehicle;
(four) the vehicle purchase tax payment certificate or tax exemption certificate;
(five) motor vehicle traffic accident liability compulsory insurance certificate;
(6) Certificate of payment or exemption of travel tax;
(seven) other certificates and vouchers that should be submitted when the motor vehicle is registered according to laws and administrative regulations.
Motor vehicles that are not imported by the customs and those exempted from safety and technical inspection as stipulated by the competent department of motor vehicle products in the State Council shall also submit the certificate of safety and technical inspection of motor vehicles. Dmv shall, within two days from the date of accepting the application, confirm the motor vehicle, check the rubbing film of the vehicle identification code, review the certificates and vouchers submitted, and issue the motor vehicle registration certificate, license plate, driving license and inspection mark.
State Taxation Administration of The People's Republic of China-Vehicle Purchase Tax Law of the People's Republic of China