Q：
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Where can I issue a vehicle and vessel tax payment certificate for the vehicle and vessel tax collected by the insurance company?
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A：
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For taxpayers who pay vehicle and vessel taxes through insurance agency collection and payment methods and need to issue a tax payment certificate, insurance agency personnel should inform the taxpayer to issue a "Tax Payment Certificate" at the tax authority after the 10th day of the following month of tax payment.
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Q：
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For a second-hand car purchased by an individual, the original owner has already paid the current year's vehicle and vessel tax, but does the new owner still need to pay the vehicle and vessel tax?
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A：
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If a vehicle or vessel that has already paid vehicle or vessel tax is transferred within the same tax year, there will be no additional tax payment or tax refund.
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Q：
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In the first two years, vehicles with Beijing license plates were driving in other places. When applying for compulsory insurance in other places, the insurance company collected vehicle and vessel tax on behalf of them. When returning to Beijing this year, did the owner record previous year's tax payment information with the insurance company or the tax authority?
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A：
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If the owner of a Beijing brand vehicle directly goes to the insurance company to pay compulsory insurance, the insurance company will find records of unpaid vehicle and vessel taxes in previous years. Therefore, Beijing brand vehicles should first go to the tax authority to record all annual tax information that was not paid in the Beijing tax year. The supplementary information includes: vehicle registration certificate or driving license, and tax payment vouchers such as foreign compulsory insurance policies, The location for supplementary recording is: private car to any individual motor vehicle, vehicle, and vessel tax collection site of the Beijing Municipal Taxation Bureau for supplementary recording, and public car to the competent tax authority of the unit for supplementary recording.
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Q：
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What do construction companies include?
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A：
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Construction sites include housing construction sites (including industrial factories), decoration sites, municipal infrastructure sites, demolition sites, greening sites, water management sites, highway sites, railway sites, etc. within the administrative area of this city.
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Q：
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How to calculate the taxable amount of dust generated by construction sites in construction projects?
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A：
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Taxable amount=construction site area*0.065*construction period*adjustment coefficient for dust emissions at construction sites*specific applicable tax amount.
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