Online processing steps:
1, visit the website of the electronic tax bureau.
2. Handling path: I want to pay taxes → vehicle purchase tax → vehicle purchase tax declaration.
3. Enter the module, read the "Instructions for Users" and click "Agree".
4. Select "Vehicle Registration Place" and click Next;
5. Enter invoice information: when I log in, the system will automatically bring out the invoice information. After confirmation, check the invoice and click Next; If you are not logged in by yourself, you can enter the invoice code and invoice number, click Query to bring out the invoice information, check the invoice after confirmation, and click Next.
6. Generate the declaration form and confirm the tax: automatically bring out the tax, invoice, taxpayer and vehicle information, and click Save the declaration form after confirmation;
7. Tax Payment: Click to download and print the declaration form to generate the "Vehicle Purchase Tax Declaration Form";
8. Click Generate Payment Code to enter the payment interface. Click Generate Payment Code to enter the payment interface;
9. Generate tax payment certificate: After the payment is successful, you will be prompted to print the Electronic Payment Certificate and the Vehicle Purchase Tax Payment Certificate.
legal ground
Vehicle Purchase Tax Law of the People's Republic of China
Article 1 Units and individuals that purchase automobiles, trams, car trailers and motorcycles (hereinafter referred to as taxable vehicles) within the territory of the People's Republic of China are taxpayers of vehicle purchase tax and shall pay vehicle purchase tax in accordance with the provisions of this Law.
Article 10 The vehicle purchase tax shall be collected by the tax authorities.
Article 11 When purchasing taxable vehicles, taxpayers shall report and pay the vehicle purchase tax to the competent tax authorities at the place where the vehicles are registered; Where a taxable vehicle does not need to be registered, it shall declare and pay the vehicle purchase tax to the competent tax authority where the taxpayer is located.