Shaanxi Provincial Tax Collection Means

Original Language Title: 陕西省车船税征收办法

Read the untranslated law here: http://www.chinalaw.gov.cn/article/fgkd/xfg/dfzfgz/201207/20120700370604.shtml

Shaanxi Provincial tax collection means

    (January 10, 2012 153th, promulgated by the people's Government of Shaanxi Province as of the date of promulgation) first in order to make tax collection and management, in accordance with 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.

    Article is annexed to the present approach within the administrative area of the province, Shaanxi Province, vehicle tax taxable items and tax form (see annex) provides vehicle owners or managers, he shall pay the tax.

    Article vehicle tax collected by the local tax authorities are responsible for.

    Article fourth motor 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.

    Withholding agents have been collecting pay travel tax, taxpayers are no longer registered with the vehicle to the competent tax authorities and pay taxes.

    No withholding, the taxpayers should pay taxes to the competent tax authorities to declare.

    Taxpayers do not have to pay travel tax pursuant to the provisions of, withholding at the time of collecting taxes, can take to collect late fees of payment of tax arrears. The fifth car location for payment of vehicle registration or vehicle tax withholding is located.

    Law does not require registration of vehicles, location for payment of travel tax and vessel owners or managers are located.

    Collected through withholding payment of vehicle tax, the location for payment collection on behalf of travel tax withholding is located. Sixth car annual report each month is calculated, one-time payment.

    Tax year as the Gregorian calendar from January 1 to December 31.

    Article seventh 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) public transport ship;

    (E) the rural inhabitants and mainly in the rural areas use motorcycles, three-wheeled vehicles and low-speed truck

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

    Tax difficulties affected by earthquakes, floods and other natural disasters, as well as other special reasons, upon approval by the provincial government, can reduce or exempt taxes.

    Energy conservation, use of new energy vehicles in accordance with national provisions are exempted or levied taxes.

    Eighth collected through withholding of taxes and late fees, shall be in accordance with the local tax authorities handed over the period specified.

    Nineth of local tax authorities in accordance with national rules, collected through withholding payment of travel tax to pay fees. Tenth article this way as of the date of promulgation.

    On December 24, 2007, the Shaanxi Provincial people's Government, issued by the Shaanxi Provincial implementation of People's Republic of China interim regulations on tax policy (128th province people's Government) abrogated.

Attachment: Shaanxi Province travel tax taxable items and tax tables
Shaanxi travel tax taxable items and tax tables
┌────────────────┬────┬────┬───────────┐
│             税  目             │计税单位│ 年税额 │        备  注        │
│                                │        │ (元) │                      │
├───┬────────────┼────┼────┼───────────┤
│      │1.6升(含)以下的       │        │  300   │                      │
│      ├────────────┤        ├────┤                      │
│ │ More than 1.6 l to 2.0 l (inclusive) │ │ 480 │ │
│车,按├────────────┤        ├────┤                      │
¦ Engine more than 2.0 liters to 2.5 liters (inclusive) │ │ │ approved 720 includes driver's passenger │       │ Cylinder capacity ├--------------┤ ├-per-┤ 9 (inclusive).

│ (Row ¦ more than 2.5 liters to 3.0 l (inclusive) │ │ 1800 │ │
│气量)├────────────┤        ├────┤                      │
│ │ Document more than 3.0 liters to 4.0 l (inclusive) │ │ 3000 │ │
│      ├────────────┤        ├────┤                      │
│      │4.0升以上的             │        │  4500  │                      │
├───┼────────────┼────┼────┼───────────┤
│ │ │ │ │ Approved 540 passengers is greater than the number of large bus or │    │      │                        │        │        │于20人,包括电车。

│      ├────────────┤  每辆  ├────┼───────────┤
│ │ │ │ │ Approved 480 passenger midsize passenger cars greater than 9 people and │            │  用  │                        │        │        │小于20人。

│  车  ├────────────┼────┼────┼───────────┤
│ │ 60 │ │ │ truck kerb mass including semi-trailer towing vehicle, three-wheeled steam │  │      │                        │  每吨  │        │车和低速载货汽车等。

├───┼────────────┼────┼────┼───────────┤
│      │                        │整备质量│按照货车│                      │
│ 挂车 │                        │  每吨  │ 税额的 │                      │
│      │                        │        │50%计算│                      │
├───┼────────────┼────┼────┼───────────┤
│  其  │       专项作业车       │整备质量│   60   │                      │
│  他  │                        │  每吨  │        │                      │        │  车  ├────────────┼────┼────┤不包括拖拉机。

│ │ │ Wheeled machinery by weight per │ 60 │ │
│      │                        │   吨   │        │                      │
├───┼────────────┼────┼────┼───────────┤
│摩托车│                        │  每辆  │   60   │                      │
├───┼────────────┼────┼────┼───────────┤
│      │                        │        │        │1.净吨位不超过200吨   │
│      │                        │        │        │的,每吨3元;         │
│      │                        │        │        │2.净吨位超过200吨但不 │
│      │                        │        │        │超过2000吨的,每吨4   │
│      │                        │        │        │元;                  │
Net tonnage per │ │││ │ 3. net tonnage exceeding 2000 tons but not │        │      ?
Motor vessel │ │ │ tons more than 10000 tons per ton, 5 │
│      │                        │        │        │元;                  │
│      │                        │        │        │4.净吨位超过10000吨   │ │      │                        │        │        │的,每吨6元。
Draught by │
│      │                        │        │        │发动机功率每1千瓦折合 │
│      │                        │        │        │净吨位0.67吨计算征收车│                │      │                        │        │        │船税。

│ 船舶 ├────────────┼────┼────┼───────────┤
│      │                        │        │        │1.艇身长度不超过10米  │
│      │                        │        │        │的,每米600元;       │
│      │                        │        │        │2.艇身长度超过10米但不│
│      │                        │        │        │超过18米的,每米900   │
│      │                        │        │        │元;                  │
│ │ │ │ │ Yacht hull length 3. hull length over 18 metres but not │
│││ │ │ Over 30 meters per meter, per metre 1300 │
│      │                        │        │        │元;                  │
│      │                        │        │        │4.艇身长度超过30米的,│
│      │                        │        │        │每米2000元;          │
│      │                        │        │        │5.辅助动力帆艇,每米  │               │      │                        │        │        │600元。
│ └───┴────────────┴────┴────┴───────────┘