1. After purchasing a car, the taxpayer should go through the tax registration with the local tax bureau.
2. Fill in the Vehicle Consumption Tax Declaration Form and submit relevant supporting materials. Proof materials include car purchase invoice, vehicle certificate, engine number, frame number, etc.
3. Submit the completed declaration form and relevant certification materials to the local tax authorities.
4. Pay the automobile consumption tax. Taxpayers need to calculate the amount of automobile consumption tax payable according to the information such as the type and displacement of the purchased automobile, and pay the tax within the prescribed time limit.
The information required for consumption tax declaration is as follows:
1. tax declaration: consumption tax declaration is the main form for taxpayers to make tax declaration. Taxpayers need to fill in the tax information in the form, including taxable items, tax rates, taxable sales, tax payable, etc.
2. Sales invoices: Taxpayers need to provide sales invoices and other relevant certification materials to prove the quantity, amount and tax amount of goods they sell.
3. Input invoice: Taxpayers need to provide input invoices and other relevant certification materials to prove the quantity, amount and tax amount of goods purchased or services received.
4. Financial statements: Taxpayers need to provide financial statements and other relevant information to prove the authenticity and accuracy of their tax information.
To sum up, the tax period of automobile consumption tax is within 15 days from the date when the taxpayer purchases the automobile. Taxpayers who fail to complete the declaration and payment within the prescribed time limit will face tax penalties and late fees.
Legal basis:
"People's Republic of China (PRC) tax collection and management law" article 1.
This Law is formulated in order to strengthen the administration of tax collection, standardize tax collection, safeguard national tax revenue, protect the legitimate rights and interests of taxpayers and promote economic and social development.
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This law is applicable to the collection and management of various taxes collected by tax authorities according to law.