What are the conditions for a tax refund on the purchase tax of a new car?
1 Answers
According to the "Vehicle Purchase Tax Collection and Management Measures," vehicle purchase tax can only be refunded under the following three circumstances: the vehicle is returned to the manufacturer or dealer, the paid vehicle purchase tax can be refunded, vehicles that are not registered by the public security authorities can receive a full refund of the paid tax, and non-transport vehicles with fixed installations that meet the tax exemption conditions but have already been taxed can apply for a tax refund. If the vehicle is returned to the manufacturer or dealer, the paid vehicle purchase tax can be refunded. Article 22 of the "Vehicle Purchase Tax Collection and Management Measures" stipulates that if the vehicle is returned to the manufacturer or dealer due to quality issues, the paid vehicle purchase tax can be refunded. From the date the taxpayer files the tax declaration, if the consumer has paid the vehicle purchase tax for less than one year, a full refund can be granted. If the vehicle purchase tax has been paid for more than one year, the refund amount will be calculated by deducting 10% for each full year of paid tax. Vehicles that are not registered by the public security authorities can receive a full refund of the paid tax. For vehicles that have paid the vehicle purchase tax and should be registered, if the public security vehicle management authorities do not process the registration, the taxpayer is allowed to apply for a tax refund. For vehicles not registered by the public security vehicle management authorities, the tax authorities should refund the full amount of the paid tax when the taxpayer applies for a refund. Non-transport vehicles with fixed installations that meet the tax exemption conditions but have already been taxed can apply for a tax refund. For such vehicles, the tax authorities will process the refund based on the "Catalog of Tax-Exempt Vehicles with Fixed Installations" approved by the State Taxation Administration or tax exemption documents, but any late fees incurred will not be refunded.
