Purchase taxable vehicles that need to go through vehicle registration procedures, and the specific tax payment place is the place where the vehicle is registered. As for the purchase of taxable vehicles that do not need to go through the registration procedures, they should declare and pay taxes to the competent tax authorities where the taxpayer is located. Taxpayers shall declare and pay vehicle purchase tax within 60 days from the date of tax payment obligation.

Vehicle purchase tax declaration process: China implements the system of one vehicle and one declaration for vehicle purchase tax. Taxpayers should truthfully fill in the Vehicle Purchase Tax Declaration Form when filing tax returns, and provide the originals and photocopies of the following materials. The originals will be returned to taxpayers after being audited by the Vehicle Purchase Office, and the photocopies and the tax returns of the Uniform Invoice for Motor Vehicle Sales will be retained by the competent tax authorities. Provide the originals and photocopies of the following materials: the owner's identity certificate, the vehicle price certificate, the vehicle qualification certificate, and other materials required by the tax authorities.

Legal basis: Vehicle Purchase Tax Law of the People's Republic of China.

Article 11 When purchasing taxable vehicles, taxpayers shall report and pay the vehicle purchase tax to the competent tax authorities at the place where the vehicles are registered; Where a taxable vehicle does not need to be registered, it shall declare and pay the vehicle purchase tax to the competent tax authority where the taxpayer is located.

Article 12 The tax obligation of vehicle purchase tax occurs on the day when taxpayers purchase taxable vehicles. Taxpayers shall declare and pay vehicle purchase tax within 60 days from the date of tax payment obligation.