Core Viewpoint - Taxpayers can apply for a refund of vehicle purchase tax when returning vehicles to manufacturers or sales enterprises, with the refund amount calculated based on the tax already paid and the duration of use [1][3]. Refund Calculation - The refund amount is based on the tax paid, with a deduction of 10% for each year of use from the date of tax payment to the date of refund application [2][4]. - The formula for calculating the refund amount is: Refund Amount = Tax Paid × (1 - Years of Use × 10%) [3]. Case Example - In April 2025, a taxpayer named Li returned a vehicle purchased in January 2024, for which he had paid a vehicle purchase tax of 20,000 yuan. The refund amount calculated would be: 20,000 × (1 - 1 × 10%) = 18,000 yuan [6]. - It is essential that the vehicle is returned to the manufacturer or sales enterprise to qualify for the tax refund [6]. Application Requirements - Taxpayers must accurately fill out the Vehicle Purchase Tax Refund Application Form and provide identification proof along with relevant documentation based on the situation [6]. - For vehicles returned to manufacturers or sales enterprises, a return proof and invoice from the respective entity must be provided [6].