The full name of vehicle and vessel tax is "vehicle and vessel use tax", which is generally levied by local tax bureaus according to the legal provisions of China's "Provisional Regulations on Vehicle and Vessel Tax" and local policies. 1. How is the travel tax generally paid? 1. At the same time, the travel tax is collected and remitted by the insurance companies while purchasing the compulsory third party liability insurance for motor vehicles. 2. Pay travel tax at the convenience service window of travel tax set up by the Municipal Local Taxation Bureau for the collecting unit. 3. Ship taxpayers pay travel tax at the same time of registration or inspection. 4. Taxpayers who fail to collect travel tax shall declare and pay travel tax to the local competent tax authorities. Taxpayers applying for tax payment, tax exemption or tax refund, which belong to unit vehicles, shall go through the formalities with the competent tax authorities where their tax registration is located; Personal vehicles shall go through the formalities with the local tax authorities in the districts and counties where the address indicated in the driving license is located. The law stipulates: Article 9 of the Provisional Regulations on Travel Tax in People's Republic of China (PRC) stipulates: "If the owner or manager of the vehicle fails to pay the travel tax, the user shall pay the travel tax on his behalf." Second, what will happen if you don't buy travel tax? 1, there will be a late fee or even a fine. According to the relevant provisions of "People's Republic of China (PRC) Tax Collection and Management Law", if a taxpayer fails to pay taxes within the prescribed time limit, the tax authorities shall, in addition to ordering him to pay taxes within the prescribed time limit, impose a 0.5% late fee on a daily basis from the date of unpaid taxes. Taxpayers who fail to file tax returns within the prescribed time limit shall be ordered by the tax authorities to make corrections within a time limit and may be fined less than 2,000 yuan; If the circumstances are serious, a fine of not less than two thousand yuan but not more than ten thousand yuan may be imposed. 2. Vehicles cannot be inspected every year. In the six-year exemption policy, vehicles that meet the free conditions need to submit travel tax and compulsory insurance documents when they receive the qualified mark for free. Can't pass the annual review. In the annual inspection of automobiles, in addition to the basic quality inspection of automobiles, violations of regulations and tax payment of automobiles will also be inspected. If it is found that it has not been paid, it will be ordered to pay and then give the vehicle an annual inspection. 3. Late payment fees will be accumulated. There will be a late payment fee, and the late payment fee will still be calculated by the day. The late fee for travel tax shall be 0.5‰ of the amount payable every day. 4. Insurance will be invalid. If you don't buy travel tax, you won't pass the annual review, and if you don't buy insurance, it will be invalid. One more thing: the travel tax is paid for one year. However, the vehicle and vessel tax of the new owner is calculated from the month of purchase. In other words, to buy a new car in June 5438+065438+ 10, you only need to buy the travel tax and annual fee in June 5438+065438+February.

Legal objectivity:

Article 9 of the Measures for the Administration of the Collection of Vehicle Purchase Tax in taxable value is determined according to the following circumstances: (1) Taxpayers purchase taxable vehicles for their own use, and all the extra-price expenses paid by taxpayers to sellers in taxable value do not include value-added tax; Taxable vehicles imported by taxpayers for their own use: taxable value = customs duty paid price; (3) Taxpayers purchase or import taxable vehicles for their own use, and declare that taxable value is lower than the lowest taxable value of the same type of taxable vehicles, and without justifiable reasons, the lowest taxable value approved by State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) is taxable value; (4) The taxable value of taxable vehicles produced, donated, donated or otherwise obtained by taxpayers for their own use shall be verified by the competent tax authorities with reference to the minimum taxable value stipulated by State Taxation Administration of The People's Republic of China, People's Republic of China (PRC); (five) People's Republic of China (PRC) State Taxation Administration of The People's Republic of China has not approved the minimum taxable value vehicle, and the price indicated in the valid price certificate provided by the taxpayer is taxable value.