Legal analysis: there are generally two ways to pay travel tax. One way is for taxpayers to declare and pay travel tax to the competent tax authorities themselves, and the other way is for taxpayers to collect and pay travel tax in the era of compulsory insurance for motor vehicle traffic accidents. Now that the online business has been opened, you can also pay directly online. Precautions:

1. Taxpayers are responsible for the authenticity and legality of the submitted materials.

2. The document form can be downloaded from the "Download Center" section of the website of the tax bureaus of all provinces (autonomous regions, municipalities directly under the Central Government and cities under separate state planning), and can also be collected at the tax service hall.

3. If the original and photocopy are not indicated in the handling materials, they are all originals; If only a copy is indicated, only a copy is required; If the original and photocopy are indicated, the photocopy shall be collected and returned after checking the original.

4. If the information submitted is a copy, it shall be marked as consistent with the original and stamped with the official seal.

5. Taxpayers using electronic signatures that meet the requirements of electronic signatures have the same legal effect as handwritten signatures or seals.

Legal basis: People's Republic of China (PRC) Tax Collection and Management Law.

Article 28 The tax authorities shall collect taxes in accordance with the provisions of laws and administrative regulations, and shall not levy, stop, overpay, underpay, pre-levy, postpone or apportion taxes in violation of the provisions of laws and administrative regulations. The taxable amount of agricultural tax shall be verified in accordance with the provisions of laws and administrative regulations.

Twenty-ninth in addition to the tax authorities, tax personnel and units and personnel entrusted by the tax authorities as stipulated by laws and administrative regulations, no unit or individual may carry out tax collection activities.

Article 30 A withholding agent shall perform the obligation of withholding and collecting taxes in accordance with the provisions of laws and administrative regulations. The tax authorities shall not require units and individuals that have no obligation to withhold or collect taxes according to laws and administrative regulations. When withholding agents perform their obligations according to law, taxpayers shall not refuse to withhold or collect taxes. If the taxpayer refuses, the withholding agent shall promptly report to the tax authorities for handling. The tax authorities shall, in accordance with the provisions, pay the withholding agents the handling fees for withholding and collecting and remitting.