In other words, taxpayers should truthfully fill in the vehicle purchase tax declaration form when filing tax returns, and provide the original and photocopy of the owner's identity certificate, vehicle price certificate and vehicle certificate. A copy of the Uniform Invoice for Motor Vehicle Sales (hereinafter referred to as the Uniform Invoice) and a copy of the tax return shall be kept by the competent tax authorities, and other originals shall be returned to taxpayers after being audited by the competent tax authorities.