车辆购置税退税条件有哪些-税务及发票法律援助-法律咨询免费平台-国际律师联盟

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问题	车辆购置税退税条件有哪些
释义	法律分析：一、车辆被退回厂家或经销商缴纳的车辆购置税可以退税。二、公安机关不予登记注册的车辆可退还全部已缴税款。三、符合免税条件但已征税的设有固定装置的非运输车辆可办理退税。法律依据：《中华人民共和国车辆购置税法》第十五条纳税人将已征车辆购置税的车辆退回车辆生产企业或者销售企业的,可以向主管税务机关申请退还车辆购置税。退税额以已缴税款为基准,自缴纳税款之日至申请退税之日,每满一年扣减百分之十。
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