Where to Pay Vehicle Purchase Tax?

[VanLuke]

Vehicle purchase tax is paid at the local State Taxation Bureau. Scope of Purchase Tax Collection: As a property tax, the vehicle purchase tax is levied on specific purchased vehicles as the taxable object, rather than on all property or consumer goods. It has a narrow scope and is a type of special property tax. Collection Stage of Purchase Tax: The vehicle purchase tax implements a one-time levy system. It is not collected at every stage of production, operation, and consumption, but only at the specific stage when the vehicle exits circulation and enters the consumer market. Purchase Tax Rate: The vehicle purchase tax is levied at a unified proportional rate. The rate does not vary with the amount of the taxable object, making it simple to calculate and stable in burden, which is conducive to tax administration according to law.