Key Benefits:
Means of implementation of garbage taxes in Gang Province (Adopted at the 97th ordinary meeting of the Government of the Grand province on 19 December 2011, No. 87 of 30 December 2011 by the People's Government Order No. 87 of 30 December 2011, published as effective 1 January 2012)
Article 1 establishes this approach in line with the People's Republic of China Carriage Tax Act and the National People's Republic of China Carriage Tax Act. Article II provides for vehicles, owners or administrators in the administrative area of this province, and taxpayers for car vessel taxes shall be paid by law. Article 3 applies the amount of tax applicable to the vessel's tax, which is implemented in accordance with the “Taximum” attached to the scheme. Article IV exempts the tax on vehicles for public transport vehicles, which are owned by rural residents and used in rural areas by motor vehicles, three vehicles and low-removal vehicles for agriculture. This approach refers to public transport vehicles, including rural public transport vehicles and urban public transport vehicles. Rural public transport boats refer to shipment boats in towns, communes and villages authorized by the relevant sectors with public goods and security; urban public transport vehicles are the various public vehicles, electrical vehicles, etc., which are transporting passengers in urban areas. The public transport vehicle vessel does not include rental vehicles. Article 5 The taxpayer shall pay the vessel tax while purchasing compulsory insurance for motor vehicle traffic accidents. A vehicle ship that does not purchase the responsibility for a motor vehicle traffic accident may be declared to the local tax authorities in June. The new acquisition vehicle shall be declared to pay the tax within 30 days of the date of the purchase and the tax shall be calculated from the time of the acquisition of the vehicle, without paying the tax within the time period specified for the tax collection. The tax of the vessel withheld by the distributor shall be declared to local tax authorities by 10 April. Article 6. The distributor shall collect the tax on boarding the ship and strengthen the management of the collection of the tax. The competent local tax authority shall enter into a letter of responsibility with the deductor and clarify the rights and obligations of both parties. Local tax authorities shall pay for the payment of remittance fees in accordance with the standard of collection of 5 per cent in real terms. Article VII. Public safety transport management, when carrying out vehicle-related registration and regular inspection procedures, should cooperate with tax authorities to verify the complete tax of vehicles and to provide relevant vehicle tax information to tax authorities, without any justification or refusal. Article 8 Article 9. This approach is implemented effective 1 January 2012. On 25 September 2007, the Gangong People's Government issued the Gang Province Carriage Tax Implementation Scheme (Galong [2007]82) which was also repealed.
Annex
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