Key Benefits:
Implementation of the People's Republic of China Carriage Tax Act (Adopted at the 17th Standing Committee meeting of the People's Government of the Tibetan Autonomous Region on 9 November 2011, No. 107 of 29 December 2011, Publication of People's Government Order No. 107 of the Tibetan Autonomous Region, effective 1 January 2012)
Article 1 establishes this approach in the light of the People's Republic of China Carriage Tax Act (hereinafter referred to as the Cargo Tax Act). Article 2 Within my area, the owner of the vehicle, ship (hereinafter referred to as a vehicle vessel) or the levant taxpayer responsible for the management of the artificial car vessel tax shall pay the vessel tax in accordance with the provisions of the Cartel Tax Act and this method. Article 3. The specific application of the tax on the vessel's tax shall be carried out in accordance with the Schedule on the Shiding Autonomous Region Carriage Tax. In addition to the duty-free car vessel under the Cartel Tax Act, the following vehicles in my area are exempted from the tax on the vessel: (i) Urban and rural public transport vehicles; (ii) The production of vehicles by farmers; (iii) Motor vehicles owned by farmers and used mainly in agricultural pasture areas, three trucks, wall vehicles, semi-construction vehicles, passenger dual-use vehicles and low-flight vehicles; (iv) In accordance with the conditions for low-occupants and persons with disabilities to use motorcycles, three trucks, wall vehicles, semi-construct vehicles, passenger and dual-use vehicles and low-flight cars; (v) Other vehicle vessels provided by the Government of the People of the Autonomous Region. Article 5 An insurance agency that is responsible for the compulsory insurance operation for a third motor vehicle, a distributor of a motor vehicle vessel tax, shall be taxed by law in the collection of the insurance premiums and receive an award. Article 6. It is not required by law to conduct a registered car vessel or the place of the owner or manager of the car vessel. Article 7. Article 8 The tax year was released from 1 January to 31 December. Article 9 Article 10. The owner or the manager of the vehicle is required to submit to the public security authorities the relevant procedures in accordance with the law tax or the duty-free certificate when the vehicle vessel is naturalized, transferred, occupier, and fixed-term test. Article 11 regulates the collection of shipping taxes and is implemented in accordance with the provisions of the Cartel Tax Act and its implementing rules, the Law on Taxation of the People's Republic of China and its Rules of Implementation and this approach. Article 12 The letter dated 14 November 2007 from the Government of the People's Government of the Tibetan Autonomous Region concerning the follow-up to the provisional regulations of the People's Republic of China's Carriage Tax (No.
Annex
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