Where to Pay Vehicle Purchase Tax for Out-of-Town Car Purchases?

[Hubert]

For out-of-town car purchases, vehicle registration is required, and the purchase tax should be paid to the competent tax authority in the vehicle registration location. For those who do not need to register the vehicle, the purchase tax should be paid to the competent tax authority in the taxpayer's location. According to the "Vehicle Purchase Tax Collection and Administration Measures": Article 3: Taxpayers shall file vehicle purchase tax declarations at the following locations; taxpayers who need to complete vehicle registration procedures shall file tax declarations with the competent tax authority in the vehicle registration location; taxpayers who do not need to complete vehicle registration procedures shall file tax declarations with the competent tax authority in their location. Article 4: The vehicle purchase tax implements a one-vehicle-one-declaration system. Article 5: Taxpayers who purchase taxable vehicles for personal use shall declare and pay the tax within 60 days from the purchase date; for imported taxable vehicles for personal use, the tax shall be declared and paid within 60 days from the import date; for self-produced, donated, awarded, or otherwise acquired taxable vehicles for personal use, the tax shall be declared and paid within 60 days from the acquisition date. The "Vehicle Purchase Tax Collection and Administration Measures" stipulate: Article 15: For vehicles that have already paid the vehicle purchase tax, taxpayers may apply for a tax refund under the following circumstances: Vehicles returned to the manufacturer or dealer; non-transport vehicles with fixed equipment that meet tax exemption conditions but have already been taxed; other circumstances where tax refunds are required by laws and regulations. Article 18: When applying for vehicle purchase tax exemption (reduction), taxpayers shall truthfully fill out the tax declaration form and the "Vehicle Purchase Tax Exemption (Reduction) Declaration Form" (hereinafter referred to as the exemption declaration form). In addition to providing the materials specified in Article 7 of these measures, the following materials shall also be provided according to different circumstances: For vehicles used by foreign embassies, consulates, and international organizations in China and their diplomatic personnel, provide institutional certificates and identity proof issued by the diplomatic department; for vehicles included in the military equipment procurement plan of the Chinese People's Liberation Army and the Chinese People's Armed Police Force, provide proof of the procurement plan; for non-transport vehicles with fixed equipment, provide 5-inch color photos of the vehicle's interior and exterior; for other vehicles, provide approval documents from the State Council or the competent department authorized by the State Council.