Key Benefits:
Means of implementation in the provinces of Honour (Summit 2nd meeting of the People's Government of Honour, 17 February 2013, to consider the adoption of the Decree No. 140 of 25 February 2013, the date of publication of the date of publication)
Article 1 establishes this approach in the light of the provisions of the People's Republic of China Carriage Tax Act (hereinafter referred to as the Carriage Tax Act) and the National People's Republic of China Carriage Tax Regulation (hereinafter referred to as the Regulations). Article 2 Article 3. Specific application of taxes for vehicles is carried out in accordance with the tax levels set out in the Schedule to the Carriage Tax of the Metropolitan Province, annexed to this scheme; the specific application of the ship is carried out in accordance with the provisions of the State Department. Article IV, in addition to the Cargo Tax Act and the Implementation Regulations providing for the exemption of the vessel tax, the following vehicles in this province are exempted from the tax on the vessel: (i) Rural residents have motorcycles, three cars and low-removal vehicles, mainly in rural areas; (ii) Urban public transport and rural passenger carriers; (iii) Major natural disasters, such as earthquakes, flooding, have affected tax difficulties and other special causes that require tax-free car vessels to be exempted from the annual vessel tax. Article 5 The owner or the manager of the vehicle that meets the conditions set forth in article IV of this scheme shall apply for tax relief, and shall provide the competent local tax authority with the certificate of the institution or the personal status, the documents of the vehicle's title certificate and other information that should be sent in accordance with the provisions of the competent local tax authorities, and the tax relief of the cruise ship tax by the competent local tax authorities. Article 6. The insurance agency engaged in a third-party liability insurance operation is owed to the distributor of the motor vehicle vessel tax, and shall be taxed on the basis of the insurance premium. For vehicles that do not require compulsory insurance for third-party carriers under the law, the competent local tax authorities may entrust the vehicle vessel registration management, the vehicle vessel test, or the agency's freight vessel tax. Article 7. The tax area, which is declared by the taxpayer to pay the vessel's own tax, is registered at the place of the vehicle vessel or the owner, the manager's location; is not subject to registration of the vessel under the law; the tax location is owned or administered by the vehicle; and the tax location is entrusted to the boarding of the ship's taxpayer's taxpayer. Article 8 The taxpayer shall pay the vessel's tax on behalf of the distributor, while purchasing compulsory insurance for third-party operators; the taxpayer's own declaration of the payment of the vessel tax shall, by 31 December of each year, be able to register the vessel's registry or the owner of the vehicle, the local tax authority at the location of the manager of the manager's location, the new vehicle shall be required to declare the tax tax on 30 days from the date of the tax obligation. It was commissioned to determine a specified tax period by the competent local tax authorities. Article 9 provides for the payment of a vehicle vessel tax or a vehicle in accordance with article IV of this scheme that provides for the granting of tax certificates or tax certificates to the insured entity when purchasing compulsory insurance for third-party liability insurance for motor vehicles; Article 10 deductees, licensees shall, within 10 days of the end of the month, process the payment of tickets to the local tax authority at the location, distributors or licensees of the vessel' taxes and lags, as well as other information requested by the competent local tax authorities. Article 11 Article 12
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