Group 1 - The article discusses the process of paying vehicle and vessel tax through the electronic tax bureau, emphasizing the need for tax source information collection before tax declaration [4] - It outlines the steps for taxpayers to declare and pay the vehicle and vessel tax, including navigating the electronic tax bureau interface [4] - The article mentions the legal framework supporting the tax collection process, specifically referencing the implementation regulations of the Vehicle and Vessel Tax Law [4] Group 2 - The article provides detailed instructions for both corporate and individual taxpayers on how to find and use the tax declaration functions within the electronic tax bureau [4] - It highlights the importance of collecting tax source information, indicating that taxpayers must add the vehicle and vessel tax as a new tax type before proceeding with the declaration [4] - The article includes a reminder about the necessity of collecting and submitting accurate tax source details to ensure compliance with tax regulations [4]

Core Viewpoint - The article provides a comprehensive guide on the payment and declaration process for vehicle and vessel tax, emphasizing the methods of collection, declaration, and payment through various channels [2][3]. Group 1: Collection and Payment Methods - Vehicle tax is commonly collected by insurance companies during the purchase of vehicle insurance, with specific invoice information provided [3]. - Vessel tax can be collected by maritime authorities through delegated collection, with relevant payment documentation available [3]. - Taxpayers can also opt for self-declaration and payment through the electronic tax bureau, with specific guidelines outlined for each method [3]. Group 2: Functional Pathways for Tax Declaration - Taxpayers can navigate the electronic tax bureau by selecting options such as "Tax Declaration and Payment" and "Property and Behavior Tax Source Collection and Combined Declaration" [4]. - There are reminders for taxpayers regarding the current period's declaration requirements [4]. - Both corporate and individual taxpayers can search for tax declaration options using keywords related to vehicle tax [4]. Group 3: Steps for Tax Source Collection - Taxpayers must first collect tax source information, with the option to skip this step if information is already available [6]. - The process involves adding a new tax type for vehicle tax and confirming the selection [7]. - Successful collection of vehicle tax sources can be viewed in the tax source details section, with options to modify or delete unsubmitted information [12]. Group 4: Tax Declaration Methods - There are two methods for tax declaration: confirmation-based declaration and form-filling declaration [12]. - In the confirmation-based method, all applicable tax types are automatically presented for selection [12]. - The form-filling method allows taxpayers to manually enter tax information before submission [12].