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Shaanxi Provincial Tax Collection Means

Original Language Title: 陕西省车船税征收办法

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Measury of the seafare in the Province of Chung

(Act No. 153 of the People's Government Order No. 153 of 10 January 2012)

Article 1 establishes this approach in the light of the National People's Republic of China Carriage Tax Act and the National People's Republic of China Carriage Tax Regulations.

Article 2

Article 3 Cargo taxes are charged by local tax authorities.

Article IV. Insurance agencies engaged in the compulsory insurance operation for third-party personnel shall be taxed by the law upon receipt of the insurance premiums and receive a tax certificate.

The distributor's tax on boarders has been collected and the taxpayer has no longer declared the vessel tax to the head of the vehicle registry site.

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

The taxpayer did not pay the vessel's tax according to the prescribed time period, and the deductor's obligation would be able to pay the outstanding tax in conjunction with the payment of the lag.

Article 5 It is not required by law to conduct registered car boats and the place of the owner or manager of the vehicle's tax vessel.

The collateral of the payer's tax on the dried car vessel, the taxing location is the place of the distributor's taxpayer.

Article 6. Cyber vessel taxes are declared by year, which is calculated on a one-time basis. The tax year is 1 January to 31 December.

Article 7: The following vehicle vessel shall be exempt from the tax of the vehicle ship:

(i) Fishing and raising;

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

(iii) The vehicle fleet;

(iv) Public transport vehicles;

(v) Rural residents have motorcycles, three cars and low-removal vehicles, mainly in rural areas;

(vi) In accordance with the law, foreign embassies, international organizations' representative institutions and their associated vehicles should be exempted from taxation.

Serious natural disasters, such as earthquakes, flooding, affect tax difficulties and other special causes, which can be reduced or exempted from car vessel taxes, with the approval of the Provincial Government.

The cost-saving energy and the use of new energy trucks are exempted or reduced by a national provision.

Article 8

Article 9. The local tax authorities, in accordance with the State's provisions, pay the payment of the payment of the royalties to the dried vessel.

Article 10 is implemented since the date of publication. On 24 December 2007, the Government of the People's Republic of Korea issued the Modalities for the Implementation of the Interim Regulations on the Carriage of the People's Republic of China (No. 128 of the Order of the Provincial Government).

Annex

 

Schedules for the tax on vehicles in the Province of the Republic

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Tax axes charging tax units charging annual tax levies

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