Guizhou Provincial Tax Measures For The Implementation Of

Original Language Title: 贵州省车船税实施办法

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Guizhou provincial tax measures for the implementation of

    (2nd of February 17, 2013, Guizhou Provincial Executive meeting February 25, 2013, Guizhou Provincial people's Government announced come into force on the date of promulgation, 140th) article in accordance with the People's Republic of China travel Tax Act (hereinafter referred to as the vehicle tax Act) and the People's Republic of China vessel tax law implementation regulations (hereinafter referred to as the implementing Ordinance) provided, combined with the facts of the province, these measures are formulated.

    Article within the administrative area of the province falls within the vehicle and vessel tax law provisions of the annexed vessel tax table taxable vehicles and vessels (hereinafter car) owner or Manager of human-vehicle tax taxpayer, shall, in accordance with the vessel tax law and the implementing regulations and pay taxes in this way.

    Article III vehicles specific tax, in accordance with these measures annexed to the Guizhou provincial tax taxable tax implementation under the table; the specific amount of the ship in accordance with the regulations of the State Council.

    Fourth article in addition to the vehicle and vessel tax law and the provisions of the regulations for the implementation of the travel tax exemption, but this saved train ships travel taxes temporarily exempt from: (a) the rural inhabitants and mainly in the rural areas use motorcycles, three-wheeled vehicles and low-speed truck

    (B) urban and rural public transportation passenger travel;

    (C) subject to severe natural disasters such as earthquake, flood tax difficulties and other special reason needed tax relief and vessels, are exempt from taxes that year.

    Article fifth vehicle tax collected by the local tax authority responsible for management.

    Consistent with provisions of this article fourth condition of vessel owners or managers to apply for tax relief, this body should be provided to the competent local tax authority or proof of personal identification documents, vehicle ownership certificates in accordance with specified other information shall be submitted to the competent local tax authority, after review by the competent local tax authority to issue tax exemption certificate.

    Sixth in the compulsory third party liability insurance for motor vehicles business insurance for motor vehicle tax withholding shall, when premiums collected taxes according to law.

    On ships and the law do not need compulsory third party liability insurance for motor vehicles insured vehicles, competent local tax authority may authorize vehicle registration, vehicle inspection departments or agencies, such as levying taxes. Article seventh collected by withholding payment of travel tax, tax the withholding agent is located.

    Up to the taxpayers to declare and pay the tax, or where the location for payment and vessel registration and vessel owners, managers, location; by law without obtaining the registration of vessels, the location for payment where the vessel owners or managers; commissioned to collect taxes, the location for payment entrusted on behalf of the tax unit is located. The eighth car annual pay. By withholding obligations people generation received generation paid travel tax of, taxpayers should in purchase motor vehicle third party responsibility forced insurance of while paid travel tax; by taxpayers itself declared paid travel tax of, should in annual December 31 Qian itself to travel registration to or travel all, and management people location competent place tax organ declared tax, which acquisition of new travel should since tax obligations occurred of day up 30th within declared tax.

    Delegates collected by the competent tax authorities to determine the specific tax period.

    Nineth has paid tax or vehicles that meet the provisions of this article fourth enjoy duty concessions, when taxpayers buy compulsory third party liability insurance for motor vehicles, should be provided to insurance agencies withholding tax clearance certificate or exemption certificate; clearance certificates or tax exemption certificate is not provided, you should purchase a compulsory third party liability insurance for motor vehicles in accordance with the applicable tax to pay travel tax as provided herein.

    Tenth withholding, the delegated collected units shall, after the end of each month in the 10th fare knots with the local competent tax authority procedure, remit the collected payment or the agent to collect car taxes and late fees, and submit tax collecting payment or the agent on behalf of the tax reporting forms and other information on request from the competent local tax authority to submit.

    11th levels of public security, transport, agriculture, fisheries, vessel registration and administration departments, motor vehicle and vessel tax withholding trade authorities, industry associations should sound system travel information-sharing with local tax authorities, to the local tax authorities with information about travel, assist the local tax authorities strengthen tax collection and management.

12th these measures as of the date of promulgation.
Guizhou province travel tax taxable items and tax tables
│              税    目              │  计税单位  │年基准税额(元)│       备  注       │
│      │排气量1.0升(含)以下       │            │      180       │                    │
│      ├──────────────┤            ├────────┤                    │
│      │排气量1.0升至1.6升(含)    │            │      300       │                    │
│乘用车├──────────────┤            ├────────┤                    │
│ (│ Displacement of 1.6 l to 2.0 l (inclusive) │ │ 360 │ │
│动机汽├──────────────┤            ├────────┤  核定载客人数9人   │
│ │ Exhaust cylinder capacity 2.0 litres and 2.5 litres (inclusive) │ │ 660 per │ (inclusive) │
│〈排气├──────────────┤            ├────────┤                    │
│ │ Capacity 2.5 l to 3.0 l (inclusive) │ │ 1200 │ │
│档    ├──────────────┤            ├────────┤                    │
│      │排气量3.0升至4.0升(含)    │            │      2400      │                    │
│      ├──────────────┤            ├────────┤                    │
│      │排气量4.0升以上             │            │      3600      │                    │
│││ A medium bus │ │ approved passenger numbers 10-19 480 │ │
│      │   客   │                  │            │                │人,包括电车        │
│      │   车   ├─────────┼──────┼────────┼──────────┤
Commercial vehicle │ │ │ big │ │ │ approved 600 passenger per vehicle on passenger cars and 20 │
│      │        │                  │            │                │(含)以上,包括电车│
│      ├────┴─────────┼──────┼────────┼──────────┤
│ │ │ Truck kerb mass │ │ including 60 a tonne, three-wheeled semi-trailer towing vehicle │
│      │                            │            │                │汽车、低速载货汽车等│
│ 挂车 │                            │整备质量每吨│       30       │                    │
│      │                            │            │                │                    │
│ │ Other special-purpose vehicles, wheeled machinery per ton │ 60 │ │ kerb mass does not include tractor │
│ 车辆 │                            │            │                │                    │
│摩托车│                            │   每  辆   │       60       │                    │
│      │                                                                                  │
│ 机动 │                                                                                  │
│ 船舶 │                                                                                  │
│      │按照国务院的规定执行                                                              │
├───┤                                                                                  │
│      │                                                                                  │
│ 游艇 │                                                                                  │
│      │                                                                                  │ └───┴─────────────────────────────────────────┘