What are the conditions for vehicle purchase tax refund?
1 Answers
For vehicles that have already paid the vehicle purchase tax, taxpayers are allowed to apply for a tax refund if they meet one of the following conditions: 1. Vehicle return: The vehicle is returned to the manufacturer or dealer. Required materials: A return certificate and return invoice issued by the manufacturer or dealer. 2. Eligible for tax exemption: Non-transport vehicles with fixed equipment that meet the tax exemption conditions but have already been taxed. If vehicle registration has not been completed, provide the original tax payment voucher and the original and duplicate tax payment certificates. If vehicle registration has been completed, provide the original tax payment voucher and the original tax payment certificate. 3. Legal provisions: Other situations where a tax refund should be granted according to laws and regulations. If vehicle registration has not been completed, provide the original tax payment voucher and the original and duplicate tax payment certificates. If vehicle registration has been completed, provide the original tax payment voucher, the original tax payment certificate, a motor vehicle cancellation certificate issued by the vehicle management authority of the public security organ, or other materials required by the tax authority.
