Must the Purchase Tax Be Paid in the Vehicle Registration City?

[OMatteo]

Purchase Tax must be paid in the vehicle registration city. Introduction to Purchase Tax: Purchase Tax is a tax levied by tax authorities on the acquisition of specified properties and assets within the scope of the purchase tax system, such as the Vehicle Purchase Tax. The Vehicle Purchase Tax is a tax imposed on entities and individuals who purchase designated vehicles within China, evolving from the Vehicle Purchase Surcharge. Calculation Formula for Tax Payable: The taxpayers of Vehicle Purchase Tax are entities and individuals who acquire taxable vehicles (including purchase, import, self-production, gift, award, or other means of acquisition for personal use). The taxable scope includes cars, motorcycles, electric vehicles, trailers, and agricultural transport vehicles, with a tax rate of 10%. The calculation formula for tax payable is: Tax Payable = Taxable Price × Tax Rate.