According to Article 24 of the "Administrative Measures for the Collection of Vehicle Purchase Tax" (State Administration of Taxation Order No. 33), when purchasing a second-hand car, the purchaser should ask for a tax payment certificate from the original owner.

Article 25 stipulates that if the tax payment certificate is damaged or lost, the vehicle owner shall fill in the "Vehicle Purchase Tax Payment Certificate Replacement Form" (hereinafter referred to as the "replacement form") when re-issuing the tax payment certificate, and issue the certificate according to the following circumstances. Reissue:

(1) If the tax payment certificate is damaged or lost before vehicle registration, the competent tax authority shall retain the copy of the vehicle purchase tax payment voucher provided by the taxpayer or the vehicle purchase tax payment voucher of the competent tax authority. or its electronic information and vehicle qualification certificate are reissued;

(2) If the tax payment certificate is damaged or lost after vehicle registration, the competent tax authority shall rely on the "Motor Vehicle Driving Certificate" or "Motor Vehicle Driving Certificate" provided by the vehicle owner. Registration Certificate", issue the original tax payment certificate (a copy shall be retained).

Therefore, if you want to reissue a tax payment certificate when purchasing a second-hand vehicle, if the vehicle purchase tax was paid in Dalian, you can go to the original tax payment service office to check the tax payment records and reissue a tax payment certificate; if the vehicle purchase tax is The purchase tax is not paid in Dalian. You need to go to the tax payment place to get a tax payment certificate.