Hainan Travel Taxes And Management Approaches

Original Language Title: 海南省车船税征收管理办法

Read the untranslated law here: http://www.chinalaw.gov.cn/article/fgkd/xfg/dfzfgz/201310/20131000392289.shtml

Hainan travel taxes and management approaches

    (May 6, 2013 consideration, Hainan Province, the sixth session of the Standing Committee of the people's Government, 5th through June 18, 2013, Hainan Provincial people's Government announced order No. 245, come into force on August 1, 2013) first in order to strengthen tax collection and management, in accordance with the relevant laws and regulations, combined with the facts of the province, these measures are formulated.

    Article in the administrative regions of the province, Hainan Province, is annexed to the present approach within tax table taxable under the vehicle, vessels (hereinafter car) owner or Manager of human-vehicle tax taxpayer, shall pay the tax.

    Article taxes applicable taxes, in accordance with these measures attached to implementation of the Hainan travel tax taxable items and tax tables.

    Fourth public transport ship at the same time meets the following conditions, travel tax waiver:

    (A) shall obtain operating qualifications;

    (B) implement Government pricing or Government guidance prices;

    (C) within the prescribed time, route and site operation;

    (D) for public passenger and bear part of the public service or to perform Government-directed tasks.

    Travel taxes temporarily exempt from public transport to the specific scope of the ship by the provincial financial Department and provincial local tax agencies identified.

    Fifth of rural residents with motorcycles, three-wheeled vehicles and low-speed trucks meets the following conditions, travel tax waiver:

    (A) vehicles registered in a motor vehicle driving license address rural;

    (B) household registration to agricultural household registration of the vehicle owner.

    Article sixth of tax difficulties affected by serious natural disasters needed tax relief, as well as other special reason needed province people's Government within a certain period of duty reduction or exemption of taxes, by the financial Department of the province, in conjunction with the local tax authorities audit, approval of the provincial executive and announced to the public.

    Seventh to enjoy reduction or exemption of taxes on vehicles, the taxpayer shall provide the vessel registration application to the competent tax authorities, and submitted to this body or personal identity documents, vehicle ownership documents and other material required by the tax authority, the tax authority is verified after issuance of an exemption certificate.

    Article eighth taxpayers to declare and pay taxes on their own, to the vehicle registration to the competent tax authorities to pay collected through withholding payment of travel tax and locality of the local tax authorities handed over to it.

    Law does not require registration of vehicles, location for payment and vessel owners or managers to the seat.

    The Nineth obliged to pay taxes on time, ownership or management of the vessel is acquired in the month, time to buy travel invoice or contained in other documents, such as the month of the date of the contract shall prevail.

    Tenth taxpayers themselves to the vehicle registration to the competent tax authorities to pay, should be prior to December 31 that year, disposable and pay taxes. 11th collected by withholding payment of vehicle tax, the taxpayer shall, when purchasing a compulsory traffic accident liability insurance for motor vehicles, together with payment of travel tax.

    Paid or vehicle tax according to law, the taxpayer shall provide the withholding agent with travel registration issued by the competent tax authorities to tax payment vouchers or tax breaks to prove.

    Compulsory traffic accident liability insurance for motor vehicles insurance agencies operating for motor vehicle tax withholding shall, when collecting taxes, compulsory traffic accident liability insurance for motor vehicles insurance policy premiums indicated on the invoice has tax information, as applicable tax voucher.

    No withholding, the taxpayers should pay taxes to the competent tax authorities to declare.

    12th withholding shall be submitted before the 15th day of each month to the competent tax authorities collect tax report form and related information, and handed over last month to collect and pay taxes.

    13th municipalities, counties, autonomous counties, Yangpu economic development zone, where the tax authorities shall, in accordance with the relevant provisions of pay withholding payment of service charge.

    Collecting payment fees implementation of budget management, and include tax authorities at the same level of the Department's budget.

    Annexed to the 14th article of the way of the travel tax taxable items and tax tables, Hainan Province, involving vehicle curb weight, ship's net tonnage, yacht hull length mantissa are calculated according to the actual taxable unit. 15th these measures shall come into force on August 1, 2013.

    , Hainan Province, on October 3, 2007, issued by the Hainan Provincial people's Government to the implementation of People's Republic of China interim regulations on tax policy repealed at the same time.

Annex: Hainan travel tax taxable items and tax tables
┌───────────────────────┬────┬──────┬────────┐
│               税           目                │计税单位│年税额(元)│     备  注     │
├───┬───────────────────┼────┼──────┼────────┤
│      │1.0升(含)以下的                     │        │     60     │                │
│      ├───────────────────┤        ├──────┤                │
│      │1.0升以上至1.6升(含)的              │        │    300     │                │
│乘用车├───────────────────┤        ├──────┤                │
│ (│ More than 1.6 l to 2.0 l (inclusive) │ │ 360 │ │
│ Motive steam ├-------------------------┤ ├------┤ authorized passenger capacity 9 persons │
│ │ Tank capacity more than 2.0 liters to 2.5 liters (inclusive) │ │ 720 per │ (inclusive) │
│(排气├───────────────────┤        ├──────┤                │
│) │ More than 2.5 liters to 3.0 l (inclusive) │ │ 1500 │ │
│ 档〕 ├───────────────────┤        ├──────┤                │
│      │3.0升以上至4.0升(含)的              │        │    2700    │                │
│      ├───────────────────┤        ├──────┤                │
│      │4.0升以上的                           │        │    4200    │                │
├───┼───┬───────────────┼────┼──────┼────────┤
│││ Medium (passenger-carrying more than 9 persons from 20 │ │ 480 per │ │
│      │ 客车 │(含)的)                    │        │            │包括电车        │
│      │      ├───────────────┼────┼──────┤                │
│ │ │ Big commercial vehicle (passenger of more than 20 people) │ │ 540 per │ │
│      ├───┴───────────────┼────┼──────┼────────┤
│      │                                      │整备质量│            │包括半挂牵引车、│
│      │货车                                  │每吨    │     60     │三轮汽车和低速载│
│      │                                      │        │            │货汽车等        │
├───┼───────────────────┼────┼──────┼────────┤
│ 挂车 │                                      │整备质量│     30     │                │
│      │                                      │每吨    │            │                │
├───┼───────────────────┼────┼──────┼────────┤
│ 其他 │专用作业车                            │整备质量│     60     │                │
│ 车辆 ├───────────────────┤每吨    ├──────┤不包括拖拉机    │
│      │轮式专用机械车                        │        │     60     │                │
├───┼───────────────────┼────┼──────┼────────┤
│摩拖车│                                      │每辆    │     36     │                │
├───┼───┬───────────────┼────┼──────┼────────┤
│      │      │200吨(含)以下的             │        │     3      │                │
│      │机动船├───────────────┤        ├──────┤                │
│ │ Ship (by │ 200 tons to 2000 tons (included) ¦ ¦ 4 ¦ net tonnage of the tug, non-motorized barge │
│ │ ├ Net tonnage--------------------├------┤ ┤ tons respectively, according to the motor vessel │
│ │ Classification) │ 2000 tons-10000 tons (included) ¦ ¦ 5 tax calculation of 50% │
│      │      ├───────────────┤        ├──────┤                │
│      │      │10000吨以上的                 │        │     6      │                │
│      ├───┼───────────────┼────┼──────┼────────┤
│ │ │ Ship hull length of 10 meters (inclusive) │ │ 600 │ │
│      │      ├───────────────┤        ├──────┤                │
│││ Length 10 meters to 18 meters (inclusive) │ │ 900 │ │
│      │      ├───────────────┤艇身长度├──────┤                │
│ │ │ Yacht boat length 18 meters to 30 meters (inclusive) │ │ 1300 per meter │ │
│      │      ├───────────────┤        ├──────┤                │
│      │      │艇身长度30米以上的            │        │    2000    │                │
│      │      ├───────────────┤        ├──────┤                │
│      │      │辅助动力帆艇                  │        │    600     │                │ └───┴───┴───────────────┴────┴──────┴────────┘