Can the Vehicle Purchase Tax Be Refunded?
1 Answers
Vehicle purchase tax can be refunded if the vehicle is returned. According to Article 15 of the 'Vehicle Purchase Tax Law of the People's Republic of China,' if a taxpayer returns a vehicle on which vehicle purchase tax has been levied to the vehicle manufacturer or seller, they can apply to the competent tax authority for a refund of the vehicle purchase tax. The refund amount is based on the tax already paid, with a 10% reduction for each full year from the date of tax payment to the date of the refund application. When paying the vehicle purchase tax, it is necessary to bring the vehicle's certificate of conformity and a copy. For imported vehicles, the original and a copy of the customs import certificate provided by the customs must also be presented. Additionally, the original purchase invoice, the owner's identification documents and copies are required, with all copies made on A4-sized paper. After preparing all the documents, a 'Vehicle Purchase Tax Payment Application Form' can be obtained for free at the window of the tax collection office. It is important to note that when filling out the form, the signature in the 'Applicant's Signature' section must match the name of the purchasing unit on the sales invoice. Other contents on the application form do not need to be filled in.
