Legal Analysis: According to the joint announcement of People's Republic of China (PRC) State Taxation Administration of The People's Republic of China and the Ministry of Public Security, since 2011,when taxpayers pay the vehicle purchase tax in Chongqing, the tax authorities no longer print and issue the paper vehicle purchase tax payment certificate, but automatically transmit the payment information of electronic vehicle purchase tax from the tax authorities to the traffic management departments such as the vehicle management office through background data exchange.

This means that after paying the vehicle purchase tax online, taxpayers can go directly to the vehicle management office to apply for a license, without running the entity tax office. The specific operation is as follows:

Open the website of Electronic Taxation Bureau, enter account information, and click Login; On the main page, click I want to pay taxes → declare tax → other declarations → declare vehicle purchase tax; On the user information page, click Agree; Enter the invoice information in turn and click Next; The system automatically generates the vehicle purchase tax declaration form, and click Next; Click OK in the pop-up "Are you sure you want to save? Please make sure to pay taxes in time after saving"; After saving successfully, click Yes to enter the payment page; On the "Payment" page, select the payment method and click "Next" to make payment; After the payment is successful, select the electronic payment form and the vehicle purchase tax payment certificate, and click Print.

Legal basis: Announcement on specific policies of vehicle purchase tax.

2. The total amount actually paid by the taxpayer to the seller for purchasing taxable vehicles for his own use shall be determined according to the price specified in the relevant vouchers when the taxpayer purchases taxable vehicles, excluding value-added tax.