According to the tax official's explanation, according to the Notice on Several Issues Concerning the Collection and Management of Travel Tax (Guo Shui Fa [2008] No.48), in a tax year, if the ownership or management right of a vehicle or vessel that has not paid the travel tax changes, the current vehicle or vessel owner or manager will pay the travel tax for that tax year.

The tax department reminds taxpayers that when buying used cars, they should ask about the payment of vehicle travel tax. If it is a duty-paid vehicle, when purchasing compulsory insurance, you should ask the original owner for the vehicle and vessel tax payment certificate for future reference.