What are the conditions for a vehicle purchase tax refund?

[OBrayden]

For vehicles that have already paid the vehicle purchase tax, taxpayers are allowed to apply for a tax refund if they meet any of the following conditions: 1. The vehicle is returned to the manufacturer or dealer: Required materials: a return certificate and return invoice issued by the manufacturer or dealer. 2. Non-transport vehicles with fixed installations that meet the tax exemption conditions but have already been taxed: For vehicles not registered, provide the original tax payment certificate and the original and duplicate copies of the tax payment proof; for registered vehicles, provide the original tax payment certificate and the original tax payment proof. 3. Other circumstances where a tax refund should be granted according to laws and regulations: For vehicles not registered, provide the original tax payment certificate and the original and duplicate copies of the tax payment proof; for registered vehicles, provide the original tax payment certificate, the original tax payment proof, a motor vehicle cancellation certificate issued by the vehicle management authority of the public security organ, or other materials required by the tax authority.