Can the New Vehicle Purchase Tax Be Refunded?

[Martin]

New vehicle purchase tax can be refunded if one of the following two conditions is met: when purchasing the vehicle, the tax exemption policy is applied; or the vehicle is returned due to quality issues that are not caused by human factors. Below is additional relevant information about new vehicle purchase tax refunds: When applying for a tax refund, the taxpayer must truthfully fill out the "Vehicle Purchase Tax Refund Application Form" (hereinafter referred to as the Refund Application Form) and personally or through an authorized representative of the unit, complete the refund procedures at the competent tax authority. The following documents must be provided depending on the situation: 1. If the vehicle is returned to the manufacturer or dealer, provide the return certificate and return invoice issued by the manufacturer or dealer. 2. For non-transport vehicles with fixed equipment that qualify for tax exemption but have already been taxed, if vehicle registration has not been completed, provide the original tax payment voucher and the original and duplicate of the tax payment certificate; if vehicle registration has been completed, provide the original tax payment voucher and the original tax payment certificate.