According to the Provisional Regulations of People's Republic of China (PRC) Municipality on Vehicle Purchase Tax:
Article 11 The vehicle purchase tax shall be collected by the State Taxation Bureau.
Article 12 Taxpayers who purchase taxable vehicles shall report and pay taxes to the competent tax authorities in the place where the vehicles are registered. The purchase of taxable vehicles that do not need to go through vehicle registration procedures shall be reported and paid to the competent tax authorities where the taxpayer is located.
Extended data
Article 14 Taxpayers shall pay the vehicle purchase tax before handling the vehicle registration with the vehicle management agency of the public security organ.
Taxpayers should go through the vehicle registration formalities with the vehicle management agency of the public security organ with the tax payment certificate or tax exemption certificate issued by the competent tax authorities; Without tax payment certificate or tax exemption certificate, the vehicle management institution of the public security organ shall not handle the vehicle registration formalities.
The tax authorities shall promptly notify the vehicle management agency of the public security organ of the taxpayer's payment of vehicle purchase tax. The vehicle management institution of the public security organ shall regularly notify the tax authorities of the vehicle registration.
If the tax authorities find that taxpayers fail to pay the vehicle purchase tax in accordance with the regulations, they have the right to order them to pay back; If the taxpayer refuses to pay, the tax authorities may notify the vehicle management agency of the public security organ to temporarily detain the taxpayer's vehicle number plate.
Baidu Encyclopedia-Provisional Regulations on Vehicle Purchase Tax in People's Republic of China (PRC)