Vehicle purchase tax is a kind of tax that we need to pay when buying vehicles. In fact, it is uniformly collected by the state tax, not handed over to 4S shops, car dealers, or car manufacturers, but paid to the state tax. After buying a new car, you must pay the vehicle purchase tax before you can go through the licensing procedures. According to the relevant laws and regulations on vehicle purchase tax, a new car without paying the vehicle purchase tax cannot be registered.