Key Benefits:
Sea South Province Carriage Management Approach (Summit 5th ordinary meeting of the Sixth People's Government of North and South Province, 6 May 2013, considered the adoption of Decree No. 245 of 18 June 2013 by the People's Government Order No. 245 of 18 June 2013, effective 1 August 2013)
Article 1, in order to enhance the management of shipping taxes, sets this approach in line with the relevant legislation. Article II is a vehicle, a vessel (hereinafter referred to as a vehicle) or a levant to manage a man-port vessel tax in the territorial administration of the province, which is annexed to this scheme, and shall pay the vessel tax in accordance with the law. Article 3. The application of the tax on the vessel's taxes is carried out in accordance with the Schedule on the levies of the Carriage Tax in the Province of the South Province, attached to this scheme. Article IV: The public transport vehicle vessel is in line with the following conditions and is exempted from the tax on the ship: (i) The eligibility of the operation under the law; (ii) Execution of government pricing or government guidance; (iii) Operating in accordance with the prescribed time, route and location; (iv) For the public to use and assume part of the social good service or to implement the Government's directives. The specific scope of a public transport vehicle ship exempting from the tax of a ship is determined by the provincial financial sector and local tax authorities. Article 5 (i) The location of the vehicle motor vehicle vehicle vehicle vehicle vehicle route is rural; (ii) The owner of the vehicle is a farmer. Article 6. Removal of tax hardships affected by severe natural disasters and other special reasons provided by the Government of the Provincial People require a reduction or exemption from the tax on the ship, which is reviewed by the provincial financial authorities with the local tax authorities of the province, followed by the approval of the Government of the Provincial People and made public. Article 7. Article 8. The taxpayer's own declaration of the payment of the vessel's tax, which is declared to be paid to the competent tax authorities in the place of the vehicle's registry, and the payment of the collateral tax by the distributor to the local tax authorities at the location of its institution. It is not required by law to conduct a registered vehicle vessel, and the tax location is owned or administered by the vehicle vessel. Article 9. The duty to tax taxes on the vehicle vessel shall take place at the time of the month when the owner of the vehicle or the right to management is obtained, and the specific time shall be taken to purchase the invoices of the vehicle vessel or the dates contained in other evidence documents of the contract. Article 10 The taxpayer's own declaration to the competent tax authority in the place of registration of the vehicle vessel shall pay a one-time declaration to the vessel' tax by 31 December. Article 11 is taxed by the distributor's replacement vessel and the taxpayer shall pay the vessel in conjunction with the purchase of compulsory insurance for motor vehicle traffic accidents. The taxpayer shall provide the defaulter with a complete tax certificate or a tax exemption certificate to the competent tax authority in the vehicle vessel registry. The insurance agencies involved in the mandatory insurance operation for motor vehicle traffic accidents are owed to the distributor of the motor vehicle vessel tax, and the insurance vouchers for the mandatory insurance for motor vehicle traffic accidents and the insurance fee invoices should be used as a collection certificate. In the absence of a deductor, the taxpayer shall make a declaration to the competent tax authority for the payment of the vessel tax. Article 12. The deductor shall submit to the competent tax authority the payment and the relevant information, prior to 15 a month, and shall receive the tax collected in advance. Local tax authorities, such as municipalities, districts, self-governing zones, and the Oceano Economy Development Zone, should pay for the payment of the payment of the payment of the royalties to the deductor. Budget management of the escrow payment fee is included in the sector budget of the same tax administration. The full quality of the vehicle levies covered by the Check Terminal Tax of Sea South Province, the net metric of ships and the length of the cruise vessel are calculated by the actual tax unit. Article 15. This approach is implemented effective 1 August 2013. The approach adopted by the Government of the People of the South Province to implement the Provisional Regulations on the Carriage of the People's Republic of China was repealed on 3 October 2007.
Annex
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