Legal analysis: tax authorities. Motorcycle tax is purchase tax. According to the Measures for the Administration of the Collection of Vehicle Purchase Tax (OrderNo. 15 of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC)), Article 30 of the Detailed Rules for the Implementation of the Law on the Administration of Tax Collection and Article 12 of the Regulations on Vehicle Purchase Tax, taxpayers shall apply for vehicle purchase tax declaration in the following places: (1) Taxpayers who need to go through the formalities of vehicle registration shall apply for tax declaration with the competent tax authorities in the place where the vehicle is registered. (2) Taxpayers who do not need to go through the formalities of vehicle registration shall file tax returns with the local competent tax authorities that collect vehicle purchase tax. The vehicle purchase tax shall be declared by one vehicle.

Legal basis: Measures for the Administration of the Collection of Vehicle Purchase Tax Article 2 According to the provisions of Article 30 of the Detailed Rules for the Implementation of the Tax Administration Law and Article 12 of the Regulations on Vehicle Purchase Tax, taxpayers shall go to the following places to file tax returns for vehicle purchase tax: (1) Taxpayers who need to go through the formalities of vehicle registration shall file tax returns with the competent tax authorities at the place where the vehicle is registered. (2) Taxpayers who do not need to go through the formalities of vehicle registration shall file tax returns with the local competent tax authorities that collect vehicle purchase tax. The vehicle purchase tax shall be declared by one vehicle.