Anhui Provincial Tax Measures For The Implementation Of

Original Language Title: 安徽省车船税实施办法

Read the untranslated law here: http://www.chinalaw.gov.cn/article/fgkd/xfg/dfzfgz/201209/20120900376406.shtml

Anhui provincial tax measures for the implementation of

    (April 24, 2012 97th Executive meeting of Anhui Province on May 14, 2012, Anhui provincial people's Government announced order No. 241, come into force on the date of promulgation) 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 vessel tax law implementation regulations) regulations, 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) owners or managers, for taxes on taxpayers, shall pay the tax.

    Article III vehicles specific tax, in accordance with these measures car vehicle taxable in Anhui Province, annexed table of; the specific amount of the ship, in accordance with the relevant provisions of the State Council.

    Provincial finance and local tax departments in accordance with economic developments, in the vehicle and vessel tax law, the vessel tax law implementation regulations within the scope of taxable items and tax, adjusting the vehicle and vessel tax, in particular the applicable taxes, submitted to the provincial people's Government for approval before implementation.

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

    (E) laws and administrative regulations, the other vessel.

    Article fifth the following temporary travel tax exemption:

    (A) public transport ship;

    (B) the rural inhabitants and mainly in the rural areas use motorcycles, three-wheeled vehicles and low-speed trucks. Tax difficulties affected by earthquakes, floods and other natural disasters, as well as other tax reduction or exemption for specific reasons can be reduced or exempted taxes within a certain period.

    Specific relief period and the amount determined by the provincial people's Government, and submitted to the State Council for the record. Article sixth of energy conservation, the use of new energy vehicles may be exempted or levied taxes.

    Are exempted or levied taxes on the scope, in accordance with the relevant provisions of the State Council.

    Seventh vessel tonnage tax paid pursuant to the provisions of section motor vessel, since the vehicles within 5 years from the date of implementation of tax exemption tax.

    Law does not require registration of vehicles registered by airports, ports, railway stations or operations of the vessel, since the vehicles within 5 years from the date of implementation of tax exemption tax.

    Article eighth 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.

    Nineth withholding has been collecting payment of travel tax, taxpayers are no longer paid to local tax authorities in charge of vehicle registration tax.

    No withholding, the taxpayer shall declare to the competent local tax authority itself pay travel tax.

    Article tenth registered outside the administrative regions of the province where the vehicle, compulsory vehicle third party liability insurance in the province, failed to provide registration issued by the competent tax authorities of tax payment receipts or tax exemption certificate, shall pay the tax. 11th car tax liability occurred to obtain vehicle ownership or management of the month to buy travel invoice or other proof of date shown for that month.

    Taxpayers cannot provide travel purchase invoices or other supporting documents, approved by the competent local tax authority for tax liability occurred.

    12th tax annual report, divided into months, the taxpayer should pay a one-time tax payable for the year.

    Taxpayers who report and pay taxes on their own, its payment period to December 31 each year; collected by withholding payment of motor vehicle and vessel tax, car tax term for taxpayers to buy compulsory third party liability insurance for motor vehicles of the same day.

    13th article engaged in motor vehicle third party responsibility forced insurance business of insurance institutions, should law perform travel tax generation received generation paid obligations, Yu monthly 15th Qian to competent place tax organ declared solutions paid last month generation received generation paid of travel tax tax and late fees, while submitted generation received generation paid travel tax report table, and generation received generation paid travel tax details declared table and competent place tax organ requirements submitted of other about information.

    14th regional tax authorities shall, after the end of each quarter in accordance with the national standards collection on behalf of payments to withholding tax charges.

    15th public security, transportation, agriculture and fishing vessel registration management, ship inspection bodies and tax withholding of Industry Department in the provision of travel-related information, and to assist local tax authorities strengthen tax collection and management. Application for vehicle owners or persons in charge of vehicle registration, periodic inspection procedures, shall be submitted to the public security organs traffic management taxes or tax exemption certificate. Public security organs traffic management Department has verified the related formalities.

    Tax exemption certificate issued by the local tax authorities according to law.

    16th tax collection and management in accordance with the People's Republic of China Law on tax collection and management, and vessel tax law, the vessel tax law implementation regulations and the provisions of these measures. 17th these measures come into force on the date of promulgation.

    June 11, 2007 issued by the Anhui provincial people's Government of Anhui province's implementation of People's Republic of China interim regulations on tax policy repealed at the same time.

 Annex: table car vehicle taxable in Anhui Province

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

│             税  目             │ 计税 │ 年税额 │        备  注        │

│                                │ 单位 │ 标  准 │                      │

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

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

│      ├────────────┤      ├────┤                      │

│ │ More than 1.0 litres to 1.6 l (inclusive) │ │ 300 │ │

│乘用车├────────────┤      ├────┤                      │

│ (│ More than 1.6 l to 2.0 l (inclusive) │ │ 360 │ │

│ Motive steam ├----------------┤ ├-┤ authorized passenger capacity 9 persons (including) │

│ │ Tank capacity more than 2.0 liters to 2.5 liters (inclusive) │ │ 660 Yuan per │ │

│(排气├────────────┤      ├────┤                      │

│) │ More than 2.5 liters to 3.0 l (inclusive) │ │ 1200 │ │

│档〕  ├────────────┤      ├────┤                      │

│ │ More than 3.0 l to 4.0 l (inclusive) │ │ 2700 │ │

│      ├────────────┤      ├────┤                      │

│      │4.0升以上的             │      │ 3900元 │                      │

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

│││ Medium │ │ │ 480 Yuan approved passenger-carrying more than 9 persons 20 │

│      │    │                  │      │        │人以下,包括电车      │

│      │客车├─────────┤ 每辆 ├────┼───────────┤

│││ │ Big │ │ 540 Yuan approved passenger and 20 (inclusive) │

│商用车│    │                  │      │        │以上,包括电车        │

│      ├──┴─────────┼───┼────┼───────────┤

│││ Servicing qualitative │ │ 80 Yuan including semi-trailer towing vehicle, three-wheeled steam │

│ │ │ Truck tonne │ │ vehicles and low-speed trucks, │

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

│ 挂车 │                        │整备质│  40元  │                      │

│      │                        │量每吨│        │                      │

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

│ │ │ │ Private job car servicing quality 80 │ │

│ 车辆 ├────────────┤      ├────┤不包括拖拉机          │

│ │ Wheeled machinery │ │ 80 yuan per ton │ │
├───┼────────────┼───┼────┼───────────┤

│摩托车│                        │ 每辆 │  60元  │                      │

 └───┴────────────┴───┴────┴───────────┘ =tbl\>