1, tax place. In addition to newly purchased vehicles and transfer vehicles, taxpayers can collect and remit travel tax by insurance institutions when handling compulsory motor vehicle traffic accident liability insurance. Taxpayers who newly purchase or transfer vehicles shall declare and pay taxes at the individual vehicle and vessel tax collection window set up by the tax authorities;

2. declare tax payment procedures. Taxpayers shall go through the formalities of tax declaration and payment with the motor vehicle driving license and the tax payment certificate of the previous year or the compulsory insurance policy that has paid the travel tax information. When reporting the transfer vehicle, you must also bring: transfer invoice or motor vehicle registration certificate, annual tax payment certificate of ownership change;

3. Issue tax payment vouchers. If the vehicle owner pays the vehicle and vessel tax on behalf of the insurance agency, the tax payment information in the compulsory insurance policy can be used as proof that the vehicle and vessel tax has been paid this year. If taxpayers have special needs, they can also take the insurance policy to the tax payment window of the local tax authorities in the next month to issue tax payment vouchers. If the vehicle owner pays the vehicle and vessel tax at the place where the tax authorities collect it, the tax payment certificate issued by the tax authorities shall be taken as the proof that the vehicle and vessel tax has been paid this year.

Travel tax declaration and payment methods are as follows:

1, collected and remitted. Insurance institutions engaged in compulsory motor vehicle traffic accident liability insurance (hereinafter referred to as compulsory insurance) are withholding agents of motor vehicle travel tax, and when collecting insurance premiums, they shall collect travel tax according to the prescribed tax items and taxes. In the era of compulsory motor vehicle insurance business, it is convenient for taxpayers to pay travel tax by collecting and paying travel tax by insurance institutions, which saves the costs of both parties.

2. If the withholding agent has collected and remitted the travel tax, the taxpayer will no longer declare and pay the travel tax to the competent tax authorities in the place where the vehicle is registered. For ships and trailers that do not need to pay compulsory insurance, mobile vehicles that drive or operate in the internal places of the unit, and travel tax taxpayers who should withhold and remit travel tax by insurance companies should declare and pay travel tax to the competent tax authorities on their own.

To sum up, if the owner pays the travel tax on behalf of the insurance institution, the tax payment information in the compulsory insurance policy can be used as proof that the travel tax has been paid this year. Taxpayers with special needs can also issue tax payment vouchers at the collection window of the local tax authorities after 10 of the next month of tax payment. If the vehicle owner pays the vehicle and vessel tax at the place where the tax authorities collect it, the tax payment certificate issued by the tax authorities shall be taken as the proof that the vehicle and vessel tax has been paid this year.

Legal basis:

Article 2 of People's Republic of China (PRC) Vehicle and Vessel Tax Law

The applicable tax amount of travel tax shall be implemented in accordance with the schedule of travel tax items and taxes attached to this Law.

The specific applicable tax amount for vehicles shall be determined by the people's governments of provinces, autonomous regions and municipalities directly under the Central Government according to the tax range specified in the Travel and Vessel Tax Table and the provisions of the State Council.

The specific tax applicable to ships shall be determined by the State Council within the tax range specified in the schedule of travel and vessel tax items and taxes attached to this Law.