已缴纳车船税的车辆被盗抢、报废、灭失而申请车船税退税的,纳税人可以凭有关管理机关出具的证明和完税凭证,向纳税所在地的主管税务机关申请退还自被盗抢、报废、灭失月份起至该纳税年度终了期间的税款。举例一辆车在2016年6月被盗,纳税人可以凭有关管理机关出具的证明和完税证明到纳税所在地的主管税务机关,申请退还2016年6月至当年年底共计7个月的车船税。已办理退税手续的被盗抢车船,失而复得后,纳税人 Taxpayers applying for the tax rebate for travel tax may be stolen, scrapped or destroyed by tax authorities, and the taxpayers may apply to the competent tax authorities where the taxpayers are located for the refund of their tax rebates since they were stolen, scrapped or destroyed, Taxes in the period ending in the tax year up to the end of the tax year. Example A car was stolen in June 2016. Taxpayers can apply to the competent tax authorities where the taxpayer is located with the certificate and tax payment certificate issued by the relevant authorities for refund of the travel tax for a total of 7 months from June 2016 to the end of the year. Tax evasion procedures have been stolen robbed car, lost and recovered, the taxpayer