_ Continued.
The specific process for the vehicle owner to apply for vehicle and vessel tax refund to the tax bureau by himself:
Taxpayers shall provide the following information when applying to the local tax bureau (tax office) in their respective districts for the refund of travel tax:
1, the application form for vehicle and vessel use tax refund or overpayment tax refund, and the application form for vehicle and vessel use tax refund (attached table) can be collected at the tax hall of the local taxation bureau;
2. The original relevant certificates issued by the vehicle and vessel management department corresponding to the reasons for tax refund;
3. A copy of the tax registration certificate and a valid personal identity certificate;
4. Motor vehicle driving license or motor vehicle registration certificate for tax refund;
5, travel tax payment certificate or insurance policy and "insurance invoice";
6. Proof of the bank account number for paying the tax refund (the individual is the applicant's bank passbook and the unit is the bank seal card);
7. If the tax refund is stolen, it is also necessary to submit the stolen registration certificate issued by the police station and the Notice of Stopping Driving issued by the vehicle management office;
8. If the tax refund is scrapped, a Notice of Cancellation issued by the vehicle management office is also required;
9. Other information required by the tax authorities.
What is the basic situation of tourism tax rebate?
In a tax year, taxpayers can apply for tax refund if they pay taxes repeatedly on the vehicles and boats they have paid. For taxpayers who have collected and remitted the vehicle travel tax by insurance institutions, all insurance companies that collect and remit the vehicle travel tax need to refund the tax. To apply for the refund of travel tax, it must be within a tax year that the vehicle that has already paid tax has been stolen, scrapped or lost, and the date when the newly purchased vehicle purchased "compulsory insurance" differs from the date when the tax obligation occurs (that is, the date when the driving license is issued) by more than one month, or the travel tax has been repeatedly paid or the tax has been overpaid due to calculation errors. When paying travel tax, taxpayers should provide insurance institutions with the insurance policies of the insured vehicles in the previous period, so that the insurance institutions can check the tax payment of the insured vehicles in previous years. For those who have not paid the travel tax in previous years, the insurance institution shall collect and remit the tax payable in that year, and collect and remit the tax unpaid in previous years, and impose a late fee of five ten thousandths of the tax payable every year.
To sum up, if an insurance company wants to apply for tax refund to its local tax bureau, it needs to provide the tax payment certificate of this time and the customer's tax payment certificate of this year, and the tax refund can only be made after being audited by the competent tax authorities. However, since the tax is withdrawn from the financial account, it takes a long time, and the customer should have reasonable expectations. With regard to the above issues, I suggest to see which way I am more suitable for tax refund, which can be decided according to my actual situation.
Legal basis: Relevant Work of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Strengthening the Management of Voyage Tax Exemption Certificate.
Notice (Guo Shui Fa [20 1 1]No. 130) states that the local tax authorities in charge shall, after reviewing the relevant information provided by the taxpayers, issue a vehicle and vessel tax exemption certificate to the taxpayers, and the taxpayers shall enjoy tax preference with the vehicle and vessel tax exemption certificate.