Gansu Provincial Tax Measures For The Implementation Of

Original Language Title: 甘肃省车船税实施办法

Read the untranslated law here: http://www.chinalaw.gov.cn/article/fgkd/xfg/dfzfgz/201207/20120700370605.shtml

Gansu provincial tax measures for the implementation of

    (December 19, 2011 the 97th meeting of the people's Government of Gansu province considered by December 30, 2011 in Gansu province people's Government promulgated as of January 1, 2012, 87th), first under 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.

    Second, within the administrative region of this province vehicles, the owner or person in charge, for taxes on taxpayers, shall pay the tax.

    Car tax amounts applicable to article III, annexed to these regulations implementation of the travel tax taxable items and tax tables.

    Fourth public transport boat, rural residents and rural use motorcycles, three-wheeled vehicle and the temporary tax exemption for low speed trucks agricultural. Public transport boat in these measures, including ship to ship on public transport and urban public transportation in rural areas. Rural public transportation boat refers to the town in the County, Township, between the village of prices approved by the relevant departments have public benefits and affordable passenger transport travel urban public transport boat refers to the variety of urban passenger transport buses and trams.

    Public transport boat does not include a taxi boat. The fifth car on the annual pay. Taxpayers should buy compulsory traffic accident liability insurance for motor vehicles are also subject to tax.

    Did not purchase motor vehicle road accident responsibility compulsory insurance of vehicles, but in June of that year to the local competent tax authorities and pay.

    New vehicle procurement should declare and pay the tax in the 30th from the date of purchase, revenue from vehicle purchase the month counting from the taxes is not paid within the prescribed payment period, on a daily basis plus late fees.

    Withholding agents withhold taxes, before the 10th of the next month to the local competent tax authorities remit the taxes and late fees. Sixth withholding should be collecting pay taxes according to law, strengthen the management of collecting taxes. Competent local tax authority should be signed with the withholding agent collecting payment responsibility, clearly the rights and obligations of both parties.

    Local tax authorities should be based on actual tax 5% the standard pay for the collection and payment of fees.

    The seventh public security traffic Administrative Department in the vehicle registration and regular inspection procedures, verification duty-vehicles shall cooperate with the tax authorities, and the obligation to provide information related to vehicle tax to the tax authorities, no excuse, refuse for any reason.

    Eighth levels of vessel registration management, insurance supervision and Administration Department shall be strictly in accordance with the People's Republic of China vessel tax law and the People's Republic of China vessel tax law implementation regulations to perform his duties, and in conjunction with the tax authorities to establish and improve travel information and statistics system for data sharing. The Nineth these measures come into force on January 1, 2012.

    September 25, 2007, issued by the people's Government of Gansu province of the Gansu provincial tax measures (Gan governance [2007]82) repealed simultaneously.

Report: tax taxable items and tax tables
┌──────────┬────┬────────────────────┬──────┐
│                    │        │               年基准税额               │            │
│      税    目      │  计税  ├────┬───────┬───┬───┤   备  注   │
Aged │ │ │ │ │ tax adjustment range than the original tax │ │ │
│                    │        │  税额  │              │ 税额 │额增加│            │
├──┬───────┼────┼────┼───────┼───┼───┼──────┤
│ │ 1.0 l (inclusive) │ │ │ │ 60 Yuan to 240 Yuan 360 Yuan to 240 Yuan │ 0 │ │
│ 用 │下的          │        │        │              │      │      │            │
│ 车 ├───────┤        ├────┼───────┼───┼───┤            │
More than │(│ 1.0 to 1.6 │ │ │ │ 360 Yuan 300 yuan to 540 Yuan 420 │ 60 Yuan │ │
│ 按 │升(含)      │        │        │              │      │      │            │
│ 发 ├───────┤        ├────┼───────┼───┼───┤            │
│ │ │ │ │ 360 more than 1.6 l to 2.0 Yuan 360 to 660 Yuan ¦ 480 120 │ │
│ 机 │升(含)      │        │        │              │      │      │            │
│ 汽 ├───────┤        ├────┼───────┼───┼───┤核定载客人数│
¦ Cylinder 2.0 l or more, from a 2.5 │ │ │ 660 360 Yuan to 1200 Yuan │ │ │ 360 720 Yuan Yuan 9 (inclusive) │
│ 容 │升(含)      │        │        │              │      │      │下          │
│ 量 ├───────┤        ├────┼───────┼───┼───┤            │
│ (│ │ │ │ 360 Yuan more than 2.5 liters to 3.0 from 1200 to 2400 Yuan ¦ 1800 1440 │ │
│ 排 │升(含)      │        │        │              │      │      │            │
│ 气 ├───────┤        ├────┼───────┼───┼───┤            │
│ │ │ │ │ 360 more than 3.0 liters to 4.0 Yuan RMB 2400-3600 ¦ 3000 2640 │ │
│ ) │升(含)      │        │        │              │      │      │            │
│ 分 ├───────┤        ├────┼───────┼───┼───┤            │
│ │ │ │ │ 4.0 liters or more of 360 Yuan 3600 to 5400 │ │ 4140 4500 Yuan Yuan │ │
│ 〕 │              │        │        │              │      │      │            │
├──┼───────┼────┼────┼───────┼───┼───┼──────┤
│││ │ │ 480 Yuan to 600 Yuan per 1440 │ 960 Yuan ¦ 360 passenger and 20 │
│    │              │(中型)│        │              │      │      │以下        │
│    │    客  车    ├────┼────┼───────┼───┼───┼──────┤
│    │              │  每辆  │        │              │      │      │载客人数20人│
│ │ │ (Large) │ 600 │ 480 to 1440 Yuan ¦ ¦ 1020 420 Yuan (or more), │
│ 用 │              │        │        │              │      │      │包括电车    │
│ 车 ├───────┼────┼────┼───────┼───┼───┼──────┤
│    │              │        │        │              │      │      │包括半挂牵引│
│ │ │ Truck kerb mass │ │ 16 96 Yuan to 120 Yuan │ │ │ 0 96 Yuan Yuan vehicle, three-wheeled vehicle │
│    │              │  每吨  │        │              │      │      │和低速载货汽│
│    │              │        │        │              │      │      │车等        │
├──┼───────┼────┼────┼───────┴───┼───┼──────┤
│ │ │ │ │-Trailer servicing quality 96 Yuan based on truck tax 50% │ 0 │ │
│    │              │  每吨  │        │                      │      │            │
├──┼───────┼────┼────┼───────┬───┼───┼──────┤
│ │ │ Private jobs cars kerb mass │ │ 16 96 Yuan to 120 Yuan ¦ 96 0 │ │
│    ├───────┤  每吨  ├────┼───────┼───┼───┤不包括拖拉机│
¦ Vehicles wheeled machinery │ │ │ 16 96 Yuan to 120 Yuan ¦ 96 0 │ │
├──┼───────┼────┼────┼───────┼───┼───┼──────┤
│ 摩 │              │        │        │              │      │      │            │
│ Support │ a │ │ │ 36 72 Yuan to 180 yuan ¦ 72 0 │ │
│ 车 │              │        │        │              │      │      │            │
├──┼───────┼────┼────┼───────┴───┼───┼──────┤
│    │              │净吨位小│        │                      │      │            │
│    │              │于或等于│3元/吨 │       3元/吨        │ 0元  │            │
│    │              │ 200吨  │        │                      │      │            │
│    │              ├────┼────┼───────────┼───┤            │
│    │              │ 净吨位 │        │                      │      │            │
│││ 201 to │ │ 4 4 Yuan/ton/ton tugboat │ │ 0 Yuan, non-motorized │
│    │              │ 2000吨 │        │                      │      │驳船分别按照│
│    │    机动船    ├────┼────┼───────────┼───┤机动船舶税额│
│    │              │ 净吨位 │        │                      │      │的50%计算  │
│    │              │2001吨至│5元/吨 │       5元/吨        │ 0元  │            │
│    │              │10000吨 │        │                      │      │            │
│    │              ├────┼────┼───────────┼───┤            │
│船舶│              │ 净吨位 │        │                      │      │            │
│    │              │10000吨 │6元/吨 │       6元/吨        │ 0元  │            │
│    │              │  以上  │        │                      │      │            │
│    ├───────┼────┼────┼───────────┼───┼──────┤
│    │              │        │        │艇身长度不超过10米的,│      │            │
│    │              │        │        │每米600元;艇身长度超 │      │            │
│    │              │        │        │过10米但不超过18米的,│      │            │
│││ Yacht │ │ 900 Yuan per metre; boat length over │││
Yacht │ │ │ │ │ per meter of length 18 meters but not exceeding 30 m, increase in │ about us │ new │
│    │              │        │        │每米1300元;艇身长度超│      │            │ │││││ 30, 2000 Yuan per meter.
│      │            │
│    │              │        │        │辅助动力帆艇,每米600 │      │            │                  │    │              │        │        │元。
│      │            │ └──┴───────┴────┴────┴───────────┴───┴──────┘