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return to locality
返回本地
以上为机器翻译结果，长、整句建议使用 人工翻译 。
A taxpayer who does not need to go through the formalities for vehicle registration shall file his tax return to the competent tax authority that collects the vehicle purchase taxes at his locality.
第二条根据征管法实施细则第三十条、车购税条例第十二条的规定，纳税人应到下列地点办理车购税纳税申报。
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