"People's Republic of China (PRC) vehicle purchase tax law" stipulates:
Article 12? The obligation to pay the vehicle purchase tax occurs on the day when the taxpayer purchases the taxable vehicle. Taxpayers shall declare and pay vehicle purchase tax within 60 days from the date of tax payment obligation. ?
Thirteenth taxpayers should pay the vehicle purchase tax before handling the vehicle registration with the traffic management department of the public security organ. ?
The traffic administrative department of the public security organ shall, when handling vehicle registration, check the vehicle information that the taxpayer applies for registration according to the electronic information of tax payment or tax exemption of taxable vehicles provided by the tax authorities, and handle vehicle registration according to law after verification.
Extended data
The Measures for the Administration of Vehicle Purchase Tax Collection stipulates that:
Article 20? When taxpayers apply for tax exemption declaration for non-transport vehicles with fixtures, the competent tax authorities shall go through the tax exemption formalities after verifying the fixtures of vehicles according to the tax exemption atlas. ?
Article 21? People's Republic of China (PRC) State Taxation Administration of The People's Republic of China regularly compiles duty-free atlas. Measures for the administration of vehicle purchase tax exemption atlas shall be formulated separately by State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC). ?
Article 22? The competent tax authorities shall strengthen the management of tax payment vouchers and shall not hand them over to units other than the tax authorities for issuance. After the tax has been put into storage in full, the competent tax authorities shall issue a tax payment certificate. ?
The tax payment certificate shall not be lent, altered, traded or forged.
Shandong province public security department traffic management bureau internet traffic safety service management platform-service navigation-Rizhao-purchase tax handling