Shaanxi Provincial People's Government Of Shaanxi Province, On Amending The Tax Collection Method Of Decision

Original Language Title: 陕西省人民政府关于修改《陕西省车船税征收办法》的决定

Read the untranslated law here: http://www.chinalaw.gov.cn/article/fgkd/xfg/dfzfgz/201210/20121000377298.shtml

Shaanxi Provincial people's Government of Shaanxi Province, on amending the tax collection method of decision

    (July 8, 2012, Shaanxi Provincial people's Government promulgated as of January 1, 2013, 160th) under the People's Republic of China vessel tax law and the People's Republic of China vessel tax law implementation regulations, the provincial people's Government for decision of the travel tax collection measures, Shaanxi Province, as follows:

 Annex "tax taxable items table in Shaanxi Province" in the first passenger car "1.6 l (inclusive)" is revised as follows:

┌────────────────┬──────┬──────┬───────┐

│              税目              │  计税单位  │年税额(元)│     备注     │

├───────┬────────┼──────┼──────┼───────┤

│              │1.0升(含)以下 │            │    180     │              │

│ Passenger cars, including the pilot approved by the launch │ │││ │

│ Cylinder capacity (exhaust ├--------┤ ├ per------┤ passenger number of 9 │  │) │ More than 1.0 to 1.6 │ │ 300 │ (inclusive).



│              │升(含)的      │            │            │              │

 └───────┴────────┴──────┴──────┴───────┘

    =tbl\>

    This decision take effect on January 1, 2013.

    The Shaanxi Provincial tax collection measures in accordance with this decision be revised and republished.

    Attachment: Shaanxi Provincial tax collection means

    (January 10, 2012, people's Government of Shaanxi Province, 153th, released July 8, 2012, Shaanxi Province, the Shaanxi Provincial people's Government on modification of revision of the car decides to levy)

    First in order to make tax collection and management, in accordance with the People's Republic of China vessel tax law and the People's Republic of China vessel tax law implementation regulations, combined with the facts of the province, these measures are formulated.

    Article is annexed to the present approach within the administrative area of the province, Shaanxi Province, vehicle tax taxable items and tax form (see annex) provides vehicle owners or managers, he shall pay the tax.

    Article vehicle tax collected by the local tax authorities are responsible for.

    Article fourth motor vehicle insurance agencies business of compulsory third party liability insurance for motor vehicle and vessel tax withholding shall, when premiums collected taxes according to law, and provide the applicable tax voucher.

    Withholding agents have been collecting pay travel tax, taxpayers are no longer registered with the vehicle to the competent tax authorities and pay taxes.

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

    Taxpayers do not have to pay travel tax pursuant to the provisions of, withholding at the time of collecting taxes, can take to collect late fees of payment of tax arrears. The fifth car location for payment of vehicle registration or vehicle tax withholding is located.

    Law does not require registration of vehicles, location for payment of travel tax and vessel owners or managers are located.

    Collected through withholding payment of vehicle tax, the location for payment collection on behalf of travel tax withholding is located. Sixth car annual report each month is calculated, one-time payment.

    Tax year as the Gregorian calendar from January 1 to December 31.

    Article seventh the following vehicles are exempt from tax:

    (A) fishing and aquaculture fishing vessels;

    (B) the exclusive use of the army, the armed police force vehicles;

    (C) travel for police;

    (D) public transport ship;

    (E) the rural inhabitants and mainly in the rural areas use motorcycles, three-wheeled vehicles and low-speed truck

    (F) in accordance with the law, shall be exempt from foreign embassies, representative offices of international organizations and their personnel-related travel.

    Tax difficulties affected by earthquakes, floods and other natural disasters, as well as other special reasons, upon approval by the provincial government, can reduce or exempt taxes.

    Energy conservation, use of new energy vehicles in accordance with national provisions are exempted or levied taxes.

    Eighth collected through withholding of taxes and late fees, shall be in accordance with the local tax authorities handed over the period specified.

    Nineth of local tax authorities in accordance with national rules, collected through withholding payment of travel tax to pay fees. Tenth article this way as of the date of promulgation.

    On December 24, 2007, the Shaanxi Provincial people's Government, issued by the Shaanxi Provincial implementation of People's Republic of China interim regulations on tax policy (128th province people's Government) abrogated.

Attachment: Shaanxi Province travel tax taxable items and tax tables
┌────────────────┬────┬────┬─────────┐
│            税    目            │计税单位│ 年税额 │     备    注     │
│                                │        │ (元) │                  │
├───┬────────────┼────┼────┼─────────┤
│      │1.0升(含)以下的       │        │   180  │                  │
│      ├────────────┤        ├────┤                  │
│ │ More than 1.0 litres to 1.6 l (inclusive) │ │ 300 │ │
│乘用  ├────────────┤        ├────┤                  │
│ Cars ¦ more than 1.6 l to 2.0 l (inclusive) │ │ 480 │ │
│ ├ Engine----------------┤ ├-┤ approved including the driver passenger │
More than capacity │ │ cylinder 2.0 l to 2.0 l (inclusive) │ │ 720 │ size 9 (inclusive) │              │量(排├────────────┤        ├────┤下。

│ Volume) │ more than 2.5 liters to 3.0 l (inclusive) │ │ 1800 │ │
│分档  ├────────────┤        ├────┤                  │
│ │ More than 3.0 liters to 4.0 l (inclusive) │ │ 3000 │ │
│      ├────────────┤        ├────┤                  │
│      │4.0升以上的             │        │  4500  │                  │
├───┼────────────┼────┼────┼─────────┤
│      │                        │        │        │核定载客人数大于或│
│ │ │ │ 540 large passenger cars ¦ equal to 20 people, including the │              │      │                        │  每辆  │        │车。

│      ├────────────┤        ├────┼─────────┤
│ │ │ │ │ Approved 480 midsize passenger cars commercial vehicles passenger numbers greater than 9 │    │      │                        │        │        │人且小于20人。

│      ├────────────┼────┼────┼─────────┤
│ │ │││ Kerb mass including semi-trailer towing vehicle, three │
│ │ │ 60 per tonne │ │ goods vehicles loading of wheeled vehicles and low-speed steam │            │      │                        │        │        │车等。

├───┼────────────┼────┼────┼─────────┤
│      │                        │整备质量│按照货车│                  │
│挂车  │                        │  每吨  │ 税额的 │                  │
│      │                        │        │50%计算│                  │
├───┼────────────┼────┼────┼─────────┤
│      │专项作业车              │整备质量│   60   │                  │
│其他车│                        │  每吨  │        │                  │    │辆    ├────────────┼────┼────┤不包括拖拉机。

│ │ │ Wheeled machinery by weight per │ 60 │ │
│      │                        │   吨   │        │                  │
├───┼────────────┼────┼────┼─────────┤
│摩托车│                        │  每辆  │   60   │                  │
├───┼────────────┼────┼────┼─────────┤
│      │                        │        │        │1.净吨位不超过200 │
│      │                        │        │        │吨的,每吨3元;   │
│      │                        │        │        │2.净吨位超过200吨 │
│      │                        │        │        │但不超过2000吨的,│
│      │                        │        │        │每吨4元;         │
│      │                        │        │        │3.净吨位超过2000吨│
Maneuvering ship │ │ │ │ │ not exceeding 10000 tons net tonnage │
│      │                        │   吨   │        │的,每吨5元;     │
│      │                        │        │        │4.净吨位超过10000 │   │      │                        │        │        │吨的,每吨6元。

│      │                        │        │        │拖船按照发动机功率│
│      │                        │        │        │每1千瓦折合净吨位 │
│      │                        │        │        │0.67吨计算征收车船│              │船舶  │                        │        │        │税。

│      ├────────────┼────┼────┼─────────┤
│      │                        │        │        │1.艇身长度不超过10│
│      │                        │        │        │米的,每米600元; │ │      │                        │        │        │2.
Hull length exceeds 10 │
│      │                        │        │        │米但不超过18米的,│
│      │                        │        │        │每米900元;       │
│ │ │ │ │ Yacht hull length 3. hull length of over 18 meters │
│      │                        │  每米  │        │但不超过30米的,每│
│      │                        │        │        │米1300元;        │
│      │                        │        │        │4.艇身长度超过30米│
│      │                        │        │        │的,每米2000元;  │
│      │                        │        │        │5.辅助动力帆艇,每│         │      │                        │        │        │米600元。
│ └───┴────────────┴────┴────┴─────────┘