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Anhui Provincial Tax Measures For The Implementation Of

Original Language Title: 安徽省车船税实施办法

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Means of implementation of the vehicle tax in the Gulf Province

(Adopted at the 97th ordinary meeting of the People's Government of Ankara on 24 April 2012 and issued from the date of publication No. 241 of 14 May 2012)

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 Enforcement Regulation (hereinafter referred to as the Car Ship Tax Act).

Article 2

Article 3. Specific application of taxes for vehicles is carried out in accordance with the Schedule on the Carriage of Vehicles in Anguéa, annexed to this scheme; the specific application of the ship is carried out in accordance with the relevant provisions of the Department of State.

The Ministry's Government's financial and local tax authorities may, in accordance with economic development, adjust the specific application of the vehicle vessel tax in the province to the extent of the tax and tax levels set out in the Cartel Tax Act, the Cargo Tax Implementation Ordinance, to the extent that the Government of the province's approval.

Article 4:

(i) Fishing and raising;

(ii) Specialized vehicle vessels by the military, the armed police force;

(iii) The vehicle fleet;

(iv) The ship of foreign embassies, international organizations' representatives and their associated personnel shall be exempted by law;

(v) Other vehicle vessels provided for by law, administrative regulations.

Article 5

(i) Public transport vehicles;

(ii) Rural residents have motorcycles, three cars and low-flight cars in rural areas.

Tax difficulties affecting severe natural disasters, such as earthquakes, floods, and other special causes require tax reductions, tax exemptions, which may be taxed or exempted from shipping taxes within a certain period of time. The duration and amount of specific relief are determined separately by the Government of the Provincial People and is submitted to the State Department for a request.

Article 6 allows for the removal or reduction of the vessel tax for energy-saving and the use of new energy. Exemptions or reductions in the scope of the cruise vessel tax are carried out in accordance with the relevant provisions of the Department of State.

Article 7 provides for the payment of a ship's metric, free of the cruise tax within five years from the date of implementation of the Cartel Tax Act.

The law does not require the removal of the vessel tax within five years from the date on which the Cartel Tax Law is implemented.

Article 8. Insurance institutions engaged in the compulsory insurance operation for third-party personnel shall be taxed by the law upon receipt of the insurance premiums and receive the award.

Article 9. The distributor's tax on boarders has been collected and the taxpayer has no longer reported to the local tax authorities in the vehicle's registry.

In the absence of a deductor, the taxpayer shall make a declaration to the competent local tax authorities for the payment of the vessel tax.

Article 10 Registration of vehicles other than the administrative region of the province, when the third-party liability insurance for motor vehicles is processed in the province, does not provide a complete tax voucher or tax certificate from the local tax authority in which the registry is responsible, and shall pay the vessel tax in accordance with the law.

Article 11. The duty to tax the vessel shall take time for the month when the vessel has acquired the right to ownership or management of the vehicle, so as to purchase the invoice of the vessel or the date contained in other documents. The taxpayer was unable to provide the purchase of invoices or other supporting documents by the competent local tax authorities for the period of time.

Article 12. The vessel tax shall be declared by year, by mid-month, and the taxpayer shall pay a lump sum for the whole year.

The taxpayer whose tax was declared on its own tax was not prior to 31 December of each year; the tax period of the vehicle vessel tax was paid by the defaulter to collect the tax on the motor vehicle vessel and the tax period for the taxpayer's purchase the day of compulsory insurance for third-party liability insurance.

Article 13 insurance agencies engaged in compulsory insurance operations for third-party motor vehicles should fulfil their obligations under the law for the shipment of levies to the competent local tax authorities by 15 per month for the release of the vessel taxes and lags collected in the month of their arrival, and send a copy of the report of the shipment vessel tax collection, a detailed declaration of the dried vessel tax collection and other relevant information requested by the competent local tax authorities.

Article 14. The local tax authority shall pay the payment of the payment of the payment of the payment of the payment of the royalties to the distributor in accordance with the criteria established by the State after the end of each quarter.

Article 15. Industrial authorities, such as public safety, transport, agriculture, fishing, and ship taxpayers, should assist local tax authorities in enhancing the management of shipping tax collections in the area of the provision of information on the vessel.

The owner or the manager of the vehicle shall submit a legal tax or tax certificate to the transport management of the public safety authority when the vehicle is required to conduct the registration, periodic test proceedings. The relevant procedures are followed by the verification of the transport management of the public safety authority. Exemptation certificates are provided by law by local tax authorities.

Article 16 regulates the collection of shipping taxes and is implemented in accordance with the National People's Republic of China's Tax Excise Management Act, the Cargo Tax Act, the Cartel Tax Enforcement Ordinance and the provisions of this approach.

Article 17 The approach to the implementation of the provisional regulations on the Cyber Taxation of the People of the People of the People of the Republic of China was repealed on 11 June 2007.

Annex