One way is for taxpayers to declare and pay travel tax to the competent tax authorities themselves;

Another way is that when taxpayers apply for compulsory motor vehicle traffic accident liability insurance, the insurance agency collects and pays the travel tax.

Taxpayers who declare and pay travel tax to the competent tax authorities on their own shall pay tax at the place where the travel is registered; For vehicles and vessels that do not need to be registered according to law, the place of tax payment is the place where the owner or manager of the vehicle and vessel is located. If the travel tax is collected and remitted by an insurance institution, the place of tax payment shall be the place where the insurance institution is located.

Because the insurance institution engaged in the compulsory insurance business of motor vehicle traffic accident liability is the withholding agent of motor vehicle travel tax, taxpayers should pay the travel tax together when handling the compulsory insurance business of motor vehicle traffic accident liability; If the vehicle and vessel tax has been declared and paid by itself, the motor vehicle tax payment certificate shall be provided.

When a taxpayer goes through the formalities of motor vehicle registration and regular inspection, the traffic administrative department of the public security organ will check the payment of vehicle and vessel tax. If the taxpayer fails to provide the tax payment or tax exemption certificate according to law, it will not go through the relevant formalities.

Travel tax is declared annually, calculated monthly and paid in one lump sum. The specific time limit for filing and paying taxes shall be stipulated by the people's governments of all provinces, autonomous regions and municipalities directly under the Central Government.

The obligation to pay travel tax occurs in the month when the ownership or management right of the travel is obtained, and the date in the invoice or other supporting documents for purchasing the travel shall prevail. 20 12 for newly purchased vehicles and boats, the annual tax payable shall be calculated on a monthly basis from the month when the tax obligation occurs. The tax payable is the annual tax payable divided by 12 and multiplied by the number of tax months.