1, the owner's identity certificate, mainland residents provide ID cards, Hong Kong, Macao and Taiwan residents and foreigners provide entry certificates and residence certificates, and the organization provides the organization code certificate;
2. Proof of vehicle price, which is an important standard for collecting purchase tax, provides a unified invoice for motor vehicle sales, and provides proof of customs duties and consumption tax for imported cars;
3. Vehicle qualification certificate. In addition, other information required by the tax authorities should be provided.
The process of paying vehicle purchase tax is as follows:
1,. The time to pay the vehicle purchase tax is within 60 days from the date of purchase, and the payment method is to declare and pay taxes at the local competent tax authorities with the owner's identity certificate, vehicle price certificate and vehicle certificate;
2. Declare the advance payment to the tax authorities;
3. After the vehicle purchase tax is paid, the tax authorities will send a copy of the "Vehicle Purchase Tax Payment Certificate" to the taxpayer, and the owner should keep it properly.
To sum up, the car purchase tax is the tax that needs to be paid when buying a new car. Generally, the new car will pay the purchase tax only after paying the car purchase fee. When paying the car purchase tax, you need to pay the owner's ID card, vehicle price certificate and vehicle qualification certificate. If it is a used car, the car purchase tax will not be paid. A vehicle only needs to pay the automobile purchase tax once.
Legal basis:
Article 1 of the Vehicle and Vessel Tax Law of the People's Republic of China
Owners or managers of vehicles and vessels (hereinafter referred to as vehicles and vessels) within the territory of the People's Republic of China, which are stipulated in the Schedule of Taxes and Taxes of Vehicle and Vessel Tax attached to this Law, are taxpayers of vehicle and vessel tax and shall pay vehicle and vessel tax in accordance with this Law.
the second
The applicable tax amount for vehicle and vessel shall be implemented in accordance with the Table of Vehicle and Vessel 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 in accordance with the tax range specified in the Table of Vehicle and Vessel Taxes and the provisions of the State Council. The specific applicable tax amount for ships shall be determined by the State Council within the tax amount range specified in the Schedule of Travel and Vessel Tax Items and Taxes attached to this Law.