Vehicle and Vessel Tax Declaration

1. Vehicle and Vessel Tax Return (2 copies)

2. Under any of the following circumstances, relevant materials shall also be provided:

(1) Taxpayers who file the vehicle tax return shall also provide two copies of Detailed Statement of Vehicle and Vessel Tax Sources (for Vehicles).

(2) Taxpayers who file the vessel tax return shall also provide two copies of Detailed Statement of Vehicle and Vessel Tax Sources (for Vessels).

1. Office hours

Immediate processing

2. Locations

1. Taxpayer service center (venue)

For the address of the taxpayer service center for each district (region), please visit the following website and refer to the map:

http://beijing.chinatax.gov.cn/bjsat/mapNew/mapNew.html

2. Beijing Municipal Electronic Taxation Service

https://etax.beijing.chinatax.gov.cn/xxmh/html/index.html

3. Fees

Free of charge

4. Processing agencies

Competent tax authorities

1. The documents and forms can be found and downloaded in the "Download Center" section of the website of tax bureaus of provinces (or autonomous regions, or municipalities directly under the Central Government or municipalities with independent planning authority) or collected from the taxpayer service centers.

2. Electronic signatures used by taxpayers that meet the conditions stipulated in the Electronic Signature Law shall have the same legal effect as handwritten signatures or seals.

3. The failure of taxpayers to file tax returns and submit tax information within the prescribed time limit will affect the results of their tax credit evaluation, and the taxpayers in question shall bear the corresponding legal responsibilities in accordance with the relevant provisions of the Law of the People's Republic of China on the Administration of Tax Collection.

4. The obligation to pay the vehicle and vessel tax occurs within the month that the ownership or management of the vehicle or vessel is obtained. The vehicle and vessel tax shall be filed and paid annually, with the specific filing and payment period determined by the people's governments of provinces, autonomous regions and municipalities directly under the central government.

5. If an insurance institution engaged in compulsory traffic accident liability insurance for motor vehicles has withheld the vehicle and vessel tax as a withholding agent, the taxpayer shall no longer file or pay the vehicle and vessel tax to the competent tax authority of the place where the vehicle is registered.

6. Taxpayers who file the vehicle and vessel tax for the first time need to fill in the form and all of its attachments, giving all the information on the vehicles and vessels in question. When filing the tax afterwards, if the information on the vehicles and vessels as well as other relevant items remains unchanged, the taxpayers may no longer fill in the information, and providing the relevant identification documents will be sufficient; in that case, the tax authorities will generate the tax return form based on information collected from the previous filing, and the taxpayers only need to sign and confirm it. If there is any change to information on the vehicles and vessels or the taxpayers, they will only need to fill in the items where the information has changed. In areas where third-party information has been obtained, the tax authorities may import the third-party information into the tax filing system and directly generate the tax return form to be signed and confirmed by the taxpayer.

7. Taxpayers who are eligible for tax reductions or exemption shall file the tax return in accordance with the regulations during the tax reduction or exemption period and fill in the items of tax concession on the tax return and its attachments.