你问我答 | 电子税务局缴款方式选择错误如何修改？操作步骤

Core Viewpoint - The article provides a detailed guide on the process of paying vehicle and vessel tax in China, including the necessary steps for taxpayers to follow in order to ensure compliance with tax regulations [12][18]. Group 1: Tax Payment Process - Taxpayers can log into the electronic tax bureau's website to initiate the tax payment process [1]. - The payment module can be accessed through the homepage by selecting "Tax Payment" or navigating through "I want to handle tax" [3]. - If a payment method is selected incorrectly, it can be closed and corrected by unlocking the payment information [5][6]. - After unlocking, taxpayers can return to the payment interface to select the correct payment method and complete the payment [7]. Group 2: Vehicle and Vessel Tax Overview - Vehicle and vessel tax is levied on vehicles and vessels registered in China, calculated based on specified tax categories and annual tax standards [12]. - The tax obligation arises in the month when ownership or management rights of the vehicle or vessel are obtained [15]. - The tax is declared annually but calculated monthly, with a one-time payment required [17]. Group 3: Tax Collection and Payment Methods - Taxpayers can either self-declare and pay the vehicle and vessel tax to the tax authority or have it collected by insurance companies when purchasing mandatory traffic accident liability insurance [20][18]. - The tax payment location is determined by the registration location of the vehicle or vessel, or the location of the tax withholding agent [22]. Group 4: Tax Refunds and Transfers - Taxpayers can apply for a refund of the vehicle and vessel tax if the vehicle or vessel is stolen, scrapped, or lost, based on the relevant documentation [25]. - No additional tax is required for vehicles or vessels that are transferred within the same tax year, nor is a refund issued [25]. Group 5: Confirmation of Tax Payment - Taxpayers can confirm whether they have paid the vehicle and vessel tax through the "Tax Collection" section if the tax is collected by an insurance company [26]. - For self-declared payments, taxpayers can log into the electronic tax bureau to obtain tax payment certificates [27]. Group 6: Policy References - The article references the "Vehicle and Vessel Tax Law of the People's Republic of China" and its implementation regulations as the legal basis for the tax [29].