State administration of taxation on modifying the decisions of the management measures of vehicle purchase tax
(Released December 19, 2011 sat 27th as of January 1, 2012) is imposed by the State administration of taxation decided to the vehicle purchase tax regulations read as follows:
First, the addition of a, as a sixth: "when you buy a used car, buyers should ask the original owner for the vehicle purchase tax clearance certificates (hereinafter referred to as tax records). "Buying has provided the vehicle purchase tax exemption procedures used cars, buyers should again for reporting to the tax authority or tax exemption procedures. Not in accordance with the provisions, as stipulated in the tax collection and management law.
” Second, 13th to 14th, amended to read: "the competent tax authority for tax returns for taxpayers when non-transport vehicle of a fixation device should be on-site inspection.
” Three, 14th to 15th, is revised as follows: "the competent tax authorities shall audit the tax return information to determine tax basis, tax clearance certificate issued by. Tax vehicle tax clearance certificate stamped with the Special seal for vehicle purchase tax, duty-free vehicle clearance certificate exemption bars stamped with the Special seal for vehicle purchase tax.
” Four changes, 39th 40th, amended to read: "the competent tax authority has handled tax returns should be the vehicle establishment of vehicle purchase tax collection and administration files.
”
Five, by deleting section between 41st and 46th. Six, 48th to 43rd and amended as: "the tax return or exemption application form, additional application forms, rebate application form style and specifications prescribed by the State administration of taxation, all provinces, autonomous regions, municipalities and cities with municipal State Taxation Bureau of printing use.
”
Seven, by deleting annex 5 and annex 6.
This decision shall enter into force on January 1, 2012.
Vehicle purchase taxes and regulations on the basis of the provisions of this decision be modified accordingly and the order adjusted accordingly, republished.
Attachment: vehicle purchase taxes and management 2011 (revised)
(Released November 15, 2005, the State administration of taxation, the 15th of December 19, 2011 the State administration of taxation on modifying the vehicle purchase tax collection and administration decided to approach the revision of)
Article in accordance with the People's Republic of China administration of tax collection Act (hereinafter referred to as tax collection and management law), the People's Republic of China implementation rules of tax collection and management law (hereinafter referred to as rules for the implementation of the tax collection and management law) and of the People's Republic of China interim regulations on vehicle acquisition tax (hereinafter referred to as vehicle purchase tax regulations) these measures are formulated.
According to the detailed rules for the implementation of the tax collection and management law in article 30th, under the 12th of the vehicle purchase tax provisions, taxpayers should go to the following location vehicle purchase tax tax returns.
(A) vehicle registration formalities necessary for taxpayers to vehicles registered to the competent tax authorities for tax returns.
(B) do not need to apply for vehicle registration of the taxpayer, of a vehicle purchase tax to the local competent tax authorities for tax returns.
Vehicle purchase tax declaration system. Article should be filled in when taxpayers file tax returns of the vehicle purchase tax tax return (see annex 1, hereinafter referred to as the tax returns), and provide the following information and a copy of the original.
Copy and automobile sales uniform invoice, (hereinafter referred to as uniform invoices) tax retained by the competent tax authorities, others able to refund the taxpayer after originals by the competent tax authorities.
(A) the owners of proof of identity
1. mainland residents for mainland resident identity card (residence, temporary residence certificate) or of the household register or military (armed police) identification;
2. the Hong Kong and Macau S.A.R., and Taiwan residents, provide proof of entry proof of identity and residence;
3. foreigners, provide proof of entry proof of identity and residence;
4. Organization, provided the certificate of organization code.
(B) the vehicle price certificates
1. acquisition of vehicles, providing uniform invoices (invoices and tax) or a valid certificate;
2. imported for personal use vehicles, special payment for provision of the customs tariff and the Customs on behalf of the special Bill of payment of consumption tax or customs to the introduction of a tax exemption certificate.
(C) vehicle certificate
1. domestic vehicle, provide vehicle factory certificate (hereinafter certificate);
2. imported vehicles, provided the People's Republic of China Customs imports of goods certificate or the People's Republic of China Customs supervising and managing vehicle into (out of) border led (PINs) notice or the certificate of confiscation of smuggled cars, motorcycles.
(D) other information requested by the tax authorities Section Nineth article in line with vehicle purchase tax exemption or reduction under vehicles, when taxpayers file tax returns, in addition to the measures provided under article information, depending on the circumstances, respectively, provide the original and copy of the following information and color photos.
After examination by the competent tax authorities refund the taxpayer the original, copy and color photo retained by the competent tax authorities.
(A) the foreign embassies, consulates and international organizations in China's vehicle, provide proof of Agency;
(B) the Private Vehicle of diplomatic personnel, provide proof of identity issued by the Department of Foreign Affairs;
(C) the people's Liberation Army and people's armed police forces in military weapons and equipment orders planning vehicles, provide proof of order plan;
(D) a fixation device for non-transport vehicle, vehicle interior and exterior color 5-inch photos;
(E) other vehicles, provided or approved by the competent tax departments under the State Council document of the State Council.
Article fifth vehicle has handled tax returns one of the following situations occurs, the taxpayer should file tax returns again as provided herein:
(A) the replacement of the chassis;
(B) the tax exemption away.
The sixth when buying a used car, buyers should ask the original owner for the vehicle purchase tax clearance certificates (hereinafter referred to as tax records). Used cars to buy completed vehicle acquisition tax exemption procedures, purchaser shall again for reporting to the tax authority or tax exemption procedures.
Not in accordance with the provisions, as stipulated in the tax collection and management law. Article seventh chassis replacement vehicles, vehicles of the same type issued by the tax basis for the latest minimum taxable value of 70%.
Refers to the same country, same row of vehicles of the same type, same length, tonnage, configuration (below).
Eighth lowest tax rate refers to the State administration of taxation of vehicles based on vehicle manufacturers to provide price information, market approved by the average trading price of vehicle purchase tax taxable value.
Nineth article duty-free conditions disappeared of vehicles, since initial handle tax declared of day up, using years not full 10 years of, meter tax according to for latest issued of similar type vehicles minimum meter tax price by each full 1 years deductions 10, not full 1 years of meter tax according to for latest issued of similar type vehicles minimum meter tax price; using years 10 (containing) above of, meter tax according to for 0. Article tenth of the State administration of taxation has not approved the minimum taxable value of the vehicle, taxpayers reported taxable value less than the minimum taxable value of taxable vehicles of the same type, without a legitimate reason, approved by the competent tax authority may apply mutatis mutandis to vehicles of the same type the minimum taxable value tax. Vehicles of the same type by the competent tax authorities, and report to the superior tax authorities for their records.
All provinces, autonomous regions and municipalities directly under the bureaus of State Taxation Bureau should develop specific measures for the timely filing of price in the unity of the region.
11th article sixth of the vehicle purchase tax Ordinance "other expenses" refers to the selling price outside the purchaser received funds, collecting fees, returned profits, subsidies, liquidated damages (interest on deferred payments) and handling fees, packing costs, storage costs, quality, transport handling fees, storage fees, collecting payments, advances and various other properties of additional fees and charges.
12th vehicle purchase tax Ordinance provisions of the seventh "tax on declared prices are lower than the minimum taxable value of taxable vehicles of the same type, without a justified reason" refers to taxpayers filing tax basis is lower than the factory price or import tax on Private Vehicle prices.
13th imported used vehicles, vehicle damage due to force majeure, inventory for more than 3 years of vehicles, more than 80,000 miles of test vehicles, other vehicles under the State administration of taxation, where taxpayers can proof of effective, tax basis to provide uniform invoice or valid documents indicate price.
14th the competent tax authority for tax returns for taxpayers when non-transport vehicle of a fixation device should be on-site inspection. 15th article the competent tax authorities shall audit the tax return information to determine tax basis, tax clearance certificate issued by.
Tax vehicle tax clearance certificate stamped with the Special seal for vehicle purchase tax, duty-free vehicle clearance certificate exemption bars stamped with the Special seal for vehicle purchase tax.
16th article the competent tax authority of a fixation device for non-transport vehicle, has not received the approval of the State administration of taxation on tax exemption document, should be taxed.
17th certificate issued by the competent tax authorities the tax payable on the vehicle purchase tax receipts into Yuan, Yuan amount of give.
18th article the competent tax authorities found that taxpayers reported taxable value less than the minimum taxable value, except in accordance with the provisions of the vehicle purchase tax, but should also collect and pass the uniform invoice prices the exception information. 19th original and duplicate receipt, issuance, one license per vehicle.
Original custody for possible examination by the taxpayer, is used to handle vehicle registration.
Clearance certificate shall not lend, altered, traded or forged.
20th tax records are damaged, lost, before owners applying for the clearance certificate should be included in the China tax news, or by provinces, autonomous regions and municipalities directly under the State administration of taxation of specified public offering appeared lost on the press statement, fill in the change (s) of vehicle purchase tax clearance certificate application form (see annex 3, hereinafter referred to as supplementary card application form).
21st taxpayers registered in vehicle clearance certificates before the occurrence of the damage, lost, the competent tax authorities shall be based on vehicle purchase tax of the taxpayer-funded vouchers or tax authorities retained the vehicle purchase tax voucher, vehicle certificates, lost statement for a replacement.
22nd car owners to handle vehicle registration receipt after the occurrence of the damage, loss, owner of the vehicle to the original licensing application for the tax authorities, fill, the competent tax authorities shall be according to the owner of the motor vehicle driving license, lost Declaration issued clearance certificates in original (copy is retained).
The 23rd section of vehicle purchase tax paid vehicles, one of the following situations occurs, granting taxpayer refund:
(A) for quality reasons, vehicles were returned to the manufacturer or distributor;
(B) the registration of vehicles should be vehicles vehicle management agency public security organs shall not handle vehicle registration.
24th when the taxpayer refund, you should fill in the vehicle purchase tax rebate application form (see annex 4, hereinafter referred to as tax rebate application form), respectively, provide information on the following:
(A) no vehicle registration, provide a certificate issued by the manufacturer or distributor back car proof and exit the car and the original invoice, receipt of copies;
(B) the vehicle has been registered registered, provide proof of certificate issued by the manufacturer or dealer car back and return the car invoice, receipt of original and police authority proof of cancellation of vehicle number plates of vehicles.
25th due to quality reasons, vehicles were returned to the manufacturer or dealer, when taxpayer refund, the competent tax authority based on date of taxpayers file tax returns, tax deductions every full 1 year 10% to calculate the rebate amount under 1 year of age, full amount of the duties paid rebates.
26th vehicle management agency public security organs shall not handle vehicle registration vehicle, when taxpayer refund, the competent tax authority should refund of all duties paid.
27th qualify for tax exemption but a fixation device of non-transport vehicles that have been taxed, the competent tax authority based on fixed device is approved by the State administration of taxation of the Atlas of duty-free vehicles (hereinafter referred to as duty-free catalogue) or tax exempt file refund.
28th vehicle purchase tax section Nineth "a fixation device for non-transport vehicle" means:
1. the inclusion of vehicles issued by the State administration of taxation, tax maps;
2. not included in the Atlas of duty-free vehicles approved by the State administration of taxation on tax exemption.
29th competent tax authorities according to the duty free catalogue or approved by the State administration of taxation, tax files for non-transport vehicles equipped with fixtures apply.
30th article be included in the Atlas of duty-free vehicles, by vehicle manufacturers or taxpayers to apply to the competent tax authority, fill out the vehicle purchase tax from (reduce) tax application form (see annex 2, hereinafter referred to as the application for tax exemption), provide the following information:
(A) Article III of this approach (c) provides vehicle certificates, original and copy;
(B) the vehicle interior and exterior color of five-inch photo 1;
(C) vehicles, the appearance of color photo electronic documents (file size does not exceed 50KB, not less than 3 million pixels, and indicate the name of the vehicle manufacturers and vehicle type, vehicle manufacturers to provide only). 31st the competent tax authority, will review the exemption application form and attach copies of certificates of vehicles (original returned to the applicant), photographs, and electronic documents together with escalation.
Of which:
(A) the province, autonomous region, municipality directly under the bureaus of State Taxation Bureau respectively in each of 3, 6, 9, December tax exemption application form and the information submitted to the State administration of taxation.
(B) national administration of taxation period in the application of 4, 7, October and January next year to include vehicles qualify for tax exemption tax maps.
32nd taxpayer purchased have not been granting tax exemption to non-transport vehicles Atlas with fixtures, within the required time limit, you should file tax returns and pay taxes.
33rd to students studying abroad (including Hong Kong and Macao) home service (hereinafter students), 1-made cars duty-free.
Article 34th settled permanently in China experts (hereinafter referred to as foreign experts) duty-free imports for personal use 1 small car.
35th overseas acquisition, China expert imported private vehicles qualify for tax exemption, tax authorities can apply directly.
36th student staff, to apply when reporting, the China expert, should provide information on the following, respectively:
(A) students studying abroad offers People's Republic of China resident students learning the host country's Embassy or consulate (the Central People's Government Liaison Office in Hong Kong, the Education Ministry of science and technology, the Ministry of culture of the Central People's Government Liaison Office in Macao publicity) study issued by the certificate of proof of residence, individual passports issued by the public security department Customs issued by the returning officer to buy domestic cars of prospective buyers;
(B) China expert with the State Bureau of foreign experts or expert certificate issued by the authorized body; police proof of residence.
37th flood and forest fire department purchased by designated manufacturers of specified types of command, checking, dispatching and flood prevention (police), contact the special vehicles (hereinafter referred to as flood control and special vehicles and forest fire vehicle) tax free. 38th flood special vehicle and forest fire-specific car, the competent tax authority based on the approval of the competent tax departments under the State Council document review apply.
Specific procedures are as follows:
(A) authorities exemption application annually to the competent tax departments under the State Council;
(B) the competent tax departments under the State Council will review vehicle type, quantity, style, flow, photographs and related documents to inform taxpayers the local competent tax authorities;
(C) the competent tax authority based on the approval of the competent tax departments under the State Council document review apply. 39th payer the purchase of farm tricycle tax-free.
Tax authorities can apply directly.
40th competent tax authority has handled tax returns should be the vehicle establishment of vehicle purchase tax collection and administration files.
41st the competent tax authorities shall be based on vehicle purchase tax regulations article 14th regular exchanges of information with the public security traffic management institutions.
42nd clearance certificate of style, size, number, printed by the State administration of taxation provisions.
Article 43rd tax return or exemption application form, applications for additional tables, styles, specifications of the rebate application form prescribed by the State administration of taxation, all provinces, autonomous regions, municipalities and cities with municipal State Taxation Bureau of printing use. 44th article explaining these measures by the State administration of taxation.
All provinces, autonomous regions and municipalities directly under the bureaus of State Taxation Bureau in accordance with these measures, formulate specific implementing measures. 45th these measures shall come into effect on January 1, 2006.
Previous provisions are in contravention of these measures, in accordance with these measures.
Attachment: 1. vehicle purchase tax tax forms
2. from vehicle purchase tax (reduced) tax application form
3. Exchange (s) of vehicle purchase tax clearance certificate application form
4. vehicle purchase tax rebate application form
Annex 1: vehicle purchase tax tax forms
Date of filling: date code: registration code:
纳税人名称： 金额单位：元
┌────────┬─────────────┬───────┬──────────────────┐
│纳税人证件名称 │ │ 证件号码 │ │
├────────┼───────┬─────┼─────┬─┴──────┬───────────┤
│联系电话 │ │ 邮政编码 │ │ 地址 │ │
├────────┴───────┴─────┴─────┴────────┴───────────┤
│ 车辆基本情况 │
├───────────┬─────────────────────────────────────┤
│ │ Vehicles category 1. vehicles, 2. motorcycles, 3. trolley, 4. trailer, 5. agricultural vehicles │
├───────────┼────────────────┬───────┬────────────┤
│ │ │机动车销售统一│ │
│ 生产企业名称 │ │发票（或有效凭│ │
│ │ │证）价格 │ │
├───────────┼────────────────┼───────┼────────────┤
│ 厂牌型号 │ │ 关税完税价格 │ │
├───────────┼────────────────┼───────┼────────────┤
│ 发动机号码 │ │ 关税 │ │
├───────────┼────────────────┼───────┼────────────┤
│车辆识别代号（车架号 │ │ 消费税 │ │
│码） │ │ │ │
├───────────┼────────────────┼───────┼────────────┤
│ 购置日期 │ │免（减）税条件│ │
├───────────┼──────┬─────────┼───────┴──┬─────────┤
│ Declared taxable value tax │ price │ │ rates tax payable amount of exemption or reduction shall │ │
├───────────┼──────┼─────────┼──────────┼─────────┤
│ 1 │ 2 │ 3 │ 4＝2×3 │ 5＝1×3或2×3 │
├───────────┼──────┼─────────┼──────────┼─────────┤
│ │ │ 10％ │ │ │
├───────────┼──────┼─────────┼──────────┼─────────┤
│ │ │ │ │ │
├───────────┴──────┴───────┬─┴──────────┴─────────┤
│ 申报人声明 │ 授权声明 │
├──────────────────────────┼──────────────────────┤
│ │ If do you have agents report, please fill out the following information: │
│ This tax return is in accordance with the People's Republic of China provisional vehicle purchase tax │ │
│ │ 为代理一切税务事宜，现授权（ ），│ │-Laws declare, I believe it is true, correct, and complete.
│ │
│ │地址（ ）│
│ │ │
│ Statement signed: │ taxpayers as the agent and any associated with this return of │
│ │ │ │ │往来文件，都可寄予此人。
│
│ │ │
│ │ 授权人签字： │
├───────────┬──────────────┴──────────────────────┤
│ │ As commissioned agents, agents should fill in the following column │
│ ├──────────┬───────────────┬──────────┤
│ │ 代理人名称 │ │ │
│ ├──────────┼───────────────┤ │
│ 纳税人签名或盖章 │ 地址 │ │ │
│ ├──────────┼───────────────┤ 代理人（章） │ │ │ 经办人 │ │ │
│ ├──────────┼───────────────┤ │
│ │ 电话 │ │ │
├───────────┴──────────┼───────────────┴──────────┤
│接收人： │ │
│ │ │
│接收日期： │ 主管税务机关（章）： │
└──────────────────────┴──────────────────────────┘
Of the vehicle purchase tax tax return instructions
1, the table, from vehicle purchase tax taxpayers (or agent) in handling tax returns completed.
2, "taxpayer name" field, fill in the owner name.
3, "taxpayer ID name" field, and vehicles to fill in the certificate of organization code; personal vehicles to fill in the name of the identity card or other proof of identity.
4, the "certificate number" column, fill in the Organization code certificate and the identity card number and other identity documents.
5, "type of vehicle" column √ in the projects listed in the table.
6 "manufacturer name" field, fill in the domestic production of domestic vehicles business name, names fill in foreign manufacturing enterprises of imported vehicles.
7, and "factory brand model", and "engine number", and "vehicles recognition code (frame number)" bar, respectively fill in vehicles whole car factory certificate or People's Republic of China Customs goods imports proved book or People's Republic of China Customs regulatory vehicles into (out) border led (PIN) licence notice or confiscated smuggling car, and motorcycle certificate in the indicate of products model, and vehicles recognition code (VIN, frame number).
8, the "acquisition date" column, fill in the automobile sales uniform invoice (or valid documents) on the date stated.
9, "automobile sales uniform invoice (or valid voucher) price" field, fill in the automobile sales uniform invoice (or valid documents) as indicated on the fee amount.
10, "from (reduce) tax conditions", the selected letters according to the following items:
A, foreign embassies, consulates and international organizations in China and its diplomatic staff for personal use of vehicles;
B, the people's Liberation Army and the Chinese people's armed police forces in military weapons and equipment order plans of the vehicle;
C non-transport vehicle, equipped with fixtures;
D, for students studying abroad (including Hong Kong and Macau), relocation, buying domestic cars;
E, to settle in China experts imported for personal use or purchase cars in the territory;
F tax allowance, tax cuts and other vehicles.
11, the following bar filled in by taxpayers of imported for personal use vehicles. (1) "tariff value" column, fill in the customs tariff special payment which are mentioned in the book of customs taxable value.
"Tariff" column, fill in the indicated in the customs tariff special Bill of payment of customs duty;
(2) "sales tax" column, fill out the Customs on behalf of the special payment of consumption tax in the State excise tax.
12, "declared taxable value" column, respectively, according to the following requirements to fill out:
(1) acquisition of vehicles in the territory, for the price stated by automobile sales uniform invoice total sum ÷ (1+17%) filled in; (2) imported for personal use vehicles, fill in the taxable value.
Taxable price = the price of customs clearance + duty + excise tax;
(3) production, recipient, award-winning or otherwise obtain and use of vehicles and automobile sales uniform invoice (or valid voucher) indicate the total amount ÷ (1+17%) form.
13, "taxable value" column after counselling by the tax authority to fill in:
(1) fill in the lowest tax rate;
(2) replace the vehicles chassis, the minimum taxable value provided by the competent tax authorities of 70% fill out; (3) the tax exemption away vehicles, from the date of initial file tax returns, less than 10 years service life, minimum taxable value provided by the competent tax authorities for every 1 year reduced 10% to fill in. 1 years of age minimum taxable value provided by the competent tax authorities to fill out.
Age 10 years (or more) fill in 0;
14, "tax payable" column, the formula is as follows:
(1) the tax basis for the Declaration of taxable value of taxable amount = declare taxable value x tax rate;
(2) the tax basis for the taxable value, tax payable = taxable value x rate.
15, two copies of the tables (a table), and a copy retained by the taxpayer; a copy retained by the competent tax authorities.
Annex 2: from vehicle purchase tax (reduced) tax application form
Date: year month day
┌──────┬──────┬──────┬────────┬───────────────┐
│ 纳税人名称 │ │ │ 生产企业 │ │
│ （签字） │ │ │ 名称（公章） │ │
├──────┼──────┼──────┼────┬───┴─────┬─────────┤
│ 联系电话 │ │ 邮政编码 │ │ 地址 │ │
├──────┴──────┴──────┴────┴─────────┴─────────┤
│ 车辆基本情况 │
├────────┬────────────────┬────────┬──────────┤
│ │1、汽车；2、摩托车；3、电车； │ │ │
│ 车辆类别 │ │ 发动机号码 │ │
│ │4、挂车；5、农用运输车 │ │ │
├────────┼────────────────┼────────┼──────────┤
│ │ │车辆识别代号（车│ │
│ 厂牌型号 │ │ │ │
│ │ │架号码） │ │
├────────┼────────────────┼────────┼──────────┤
│ │ │机动车销售统一发│ │
│ │ │ │ │
│ 购置日期 │ │票（或有效凭证）│ │
│ │ │ │ │
│ │ │号码 │ │
├────────┼────────────────┴────────┴──────────┤
│免（减）税条件 │ │
├────────┴────────────────────────────────────┤
│ 以下由税务机关填写 │
├────────┬──────────────────┬────────┬────────┤
│ 接收人 │ │ 接收日期 │ │
├────────┴───┬──────────────┼────────┴────────┤
│ Competent tax authority comments: │ municipal State Taxation Bureau: │ provinces, autonomous regions, municipalities, separately listed cities country │
│ │ │税务局意见： │
│ │ │ │
│ │ │ │
│ │ │ │
│ （公章） │ （公章） │ （公章） │
│ │ │ │
│ 年 月 日 │ 年 月 日 │ 年 月 日 │
│ │ │ │
│负责人： │负责人： │负责人： │
│ │ │ │
│经办人： │经办人： │经办人： │
├────────────┴──────────────┴─────────────────┤
│国家税务总局意见： │
│ │
│ │
│ （公章） │
│ 年 月 日 │
│负责人： 经办人： │
└─────────────────────────────────────────────┘
The vehicle purchase tax from (reduce) tax form instructions 1, the table, from vehicle purchase tax taxpayers apply for exemption or reduction when.
A fixation device for non-transport vehicle manufacturers to apply for inclusion in the fixed appliance is duty-free vehicles Atlas should also fill in this form.
2, the application included in the fixed installation Atlas of duty-free vehicles, manufacturing enterprises, "taxpayer name (signature)", "engine number", "vehicle identification number (chassis number)", "date of acquisition", "motor vehicle sales uniform invoice (or valid documents)" 5 bar is not complete.
3, "vehicle categories" column, √ in the projects listed in the table.
4, "factory model" and "engine number", "vehicle identification number (chassis number)" column, respectively, fill out the vehicle factory certificate or the People's Republic of China Customs imports of goods which are mentioned in the certificate product type, machine number, vehicle identification number (VIN, frame number).
5, "acquisition date" column, fill in the automobile sales uniform invoice (or valid documents) on the date stated.
6, "automobile sales uniform invoice (or valid voucher) number" column, fill in the automobile sales uniform invoice (or valid voucher) indicated on the number.
7, the table (a table) a set of five copies, one retained by the taxpayer; a copy retained by the competent tax authorities; one retained by the municipal State Taxation Bureau; a report by the State tax Bureau of provinces, autonomous regions, municipalities, separately listed cities retained one retained by the State administration of taxation.
Annex 3: change (s) of vehicle purchase tax clearance certificate application form
Date: year month day
Payer's name:
┌───────┬───────────────┬────────┬────────────────┐
│纳税人证件名称│ │ 证件号码 │ │
├───────┼───────┬───────┼────────┼────┬───────────┤
│ 联系电话 │ │ 邮政编码 │ │ 地址 │ │
├───────┼───────┴───────┼────────┼────┴───────────┤
│车辆牌照号码 │ │机动车行驶证号码│ │
├───────┼───────────────┼────────┼────────────────┤
│ │1.汽车、2.摩托车、3.电车、 │ │ │
│ 车辆类别 │ │ 厂牌型号 │ │
│ │4.挂车、5.农用运输车 │ │ │
├───────┼───────────────┴────────┴────────────────┤
│ 完税证明号码 │ │
├───────┴─────────────────────────────────────────┤
│申请补办理由及有关情况： │
│ │
│ │
│ │
│ 纳税人签字（盖章）： │
│ │
│ 年 月 日 │
├─────────────────────────────────────────────────┤
│ 以下由税务机关填写 │
├─────────────┬──────────────────┬────────────────┤
│ │ │ │
│ │ │ │
│ 接收人： │ 接收时间： │ 主管税务机关（章）： │
│ │ │ │
│ │ 年 月 日 │ │
├─────────────┴──────────────────┴────────────────┤
│备 注： │
└─────────────────────────────────────────────────┘
The change (s) application form for certificate of vehicle purchase tax payment instructions
1, applied for by the vehicle purchase tax payers in this table for replacement (s) completed when vehicle purchasing tax clearance certificate.
2, "taxpayer name" field, fill in the owner name.
3, "taxpayer ID name" field, and vehicles to fill in the certificate of organization code; personal vehicles to fill in the name of the identity card or other proof of identity.
4, the "certificate number" column, fill in the Organization code certificate and the identity card number and other identity documents.
5, "type of vehicle" column √ in the projects listed in the table.
6, "factory model" column, fill out the vehicle certificate of factory or the People's Republic of China Customs imports of goods certificate or the People's Republic of China Customs supervising and managing vehicle into (out of) border led (PINs) notice or the confiscation of smuggled cars, motorcycle model indicated in the certificate.
7, the "remarks" column to fill out the replacement receipt number.
8, two copies of this form, and a copy retained by the taxpayer; a copy retained by the competent tax authorities.
Annex 4: vehicle purchase tax rebate application form
Date: year month day
纳税人名称： 金额单位：元
┌───────┬───────────┬───────┬─────────────┐
│纳税人证件名称│ │ 证件号码 │ │
├───────┼─────┬─────┼────┬──┴──┬──────────┤
│ 联系电话 │ │ 邮政编码 │ │ 地址 │ │
├───────┴─────┴─────┴────┴─────┴──────────┤
│ 车辆基本情况 │
├──────────┬────────┬────────┬────────────┤
│ 生产企业名称 │ │ 发动机号码 │ │
├──────────┼────────┼────────┼────────────┤
│ │ │车辆识别代号（车│ │
│ 厂牌型号 │ │ │ │
│ │ │架号码） │ │ ├──────────┼────────┼────────┼────────────┤
│ 购置日期 │ │ 车辆牌照号码 │ │
├──────────┼────────┼────────┼────────────┤
│ │ │ Payment of vehicle purchase tax-paid voucher number │ │
├──────────┼────────┼────────┼────────────┤
│ 申请退税额 │ │ 完税证明号码 │ │
├──────────┼────────┴────────┴────────────┤
│ │ │
│ │ │
│ 退税原因 │ │
│ │ │
│ │ │
├──────────┼──────────────────────────────┤
│ │ As commissioned agents, agents should fill in the following column │
│ ├──────┬────────────┬──────────┤
│ │ 代理人名称 │ │ 代理人（章） │
│ ├──────┼────────────┤ │
│ 纳税人签章 │ 地址 │ │ │
│ ├──────┼────────────┤ │
│ │ 经办人 │ │ │
│ ├──────┼────────────┤ │
│ │ 电话 │ │ │
├──────────┴──────┴────────────┴──────────┤
│ │
│ 以下由税务机关填写 │
│ │
├───────────┬──────────────┬──────────────┤
│ │ │ │
│ │ │ │
│ Recipient: │ received: │ the tax authorities (chapter): │
│ │ │ │
│ │ 年 月 日 │ │
│ │ │ │
└───────────┴──────────────┴──────────────┘
Of the vehicle purchase tax rebate application form instructions
1, the table, from vehicle purchase tax taxpayers (or agent) at the time of the application for refund fill out.
2, "taxpayer name" field, fill in the owner name.
3, "taxpayer ID name" field, and vehicles to fill in the certificate of organization code; personal vehicles to fill in the name of the identity card or other proof of identity.
4, the "certificate number" column, fill in the Organization code certificate and the identity card number and other identity documents.
5, "acquisition date" column, fill in the automobile sales uniform invoice (or valid documents) on the date stated.
6, and "factory brand model", and "engine number", and "vehicles recognition code (frame number)" bar, respectively fill in vehicles whole car factory certificate or People's Republic of China Customs goods imports proved book or People's Republic of China Customs regulatory vehicles into (out) border led (PIN) licence notice or confiscated smuggling car, and motorcycle certificate in the indicate of products model, and engine number, and vehicles recognition code (VIN, frame number).
7, "payment receipt number" column, fill in the certificate issued by the competent tax authorities of vehicle purchase tax certificate number.
8, "have made the vehicle purchase tax payable" column, fill in the certificate issued by the competent tax authority indicated on the vehicle purchase tax receipts tax payable.
9, "tax refund reason" column, select letters according to the following items:
A, for quality reasons, vehicles were returned to the manufacturer or distributor;
B vehicle management agency, public security organs shall not handle vehicle registration;
C, to pay more tax for other reasons. 10, the table (table) in duplicate, one copy retained by the taxpayer; a copy retained by the competent tax authorities.
