The purchase tax of semi-trailer in Linfen can be paid at the vehicle purchase tax collection and management branch of Linfen State Taxation Bureau. Taxpayers who purchase taxable vehicles shall declare and pay taxes to the competent tax authorities in the place where the vehicles are registered.

1. 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.

Thirteenth taxpayers to buy taxable vehicles for their own use, should declare and pay taxes within 60 days from the date of purchase; Taxable vehicles imported for their own use shall be declared and taxed within 60 days from the date of import; Those who produce, donate, reward or otherwise obtain taxable vehicles for their own use shall declare and pay taxes within 60 days from the date of obtaining them.

Vehicle purchase tax should be paid in one lump sum.

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.

Second, according to the map

Linfen State Taxation Bureau Vehicle Purchase Tax Collection Management Branch Bureau

Address: Banxia Road, Gulou North Street?

Coordinates:111.52511,36. 104456

Bus route: No.20; 2 1 road; 22 road; 23 road; 202 road