Tibet Autonomous Region, The Implementation Of The People's Republic Of China Travel Tax Act Measures

Original Language Title: 西藏自治区实施《中华人民共和国车船税法》办法

Read the untranslated law here: http://www.chinalaw.gov.cn/article/fgkd/xfg/dfzfgz/201207/20120700370603.shtml

Tibet Autonomous Region, the implementation of the People's Republic of China travel Tax Act measures

    (November 9, 2011, people's Government of Tibet Autonomous Region, the 17th Executive meeting on December 29, 2011 the Tibet Autonomous Region people's Government promulgated as of January 1, 2012, 107th) article in accordance with the People's Republic of China travel Tax Act (hereinafter referred to as the vessel tax law), combined with the situation in our region, these measures are formulated.

    Within the scope of article I, vehicles and vessels (hereinafter car) owner or Manager of human-vehicle tax taxpayers shall, in accordance with the vessel tax law and these regulations to pay travel tax.

    Tax article tax application, the Tibet Autonomous Region, in accordance with these measures table of the travel tax taxable items and tax.

    The fourth addition to the vessel tax law provides duty-free travel outside I trains off the ship from levy taxes on:

    (A) urban and rural public transport ship;

    (B) production of farmers and herdsmen with travel;

    (C) owned by farmers and are mainly engaged in agricultural and pastoral areas using motorcycles, three-wheeled vehicle, trailer, semitrailer tractors, vans and low-speed truck

    (D) the eligible urban low-income persons and persons with disabilities own motorcycles, three-wheeled vehicle, trailer, semitrailer tractors, vans and low-speed truck

    (E) other travel under the autonomous regional people's Government.

    Article fifth vehicle tax levied by national tax authorities are responsible for.

    Engaged in the business of compulsory third party liability insurance for motor vehicles insurance organizations, motor vehicle and vessel tax withholding agents shall, when premiums collected taxes according to law, and provide the applicable tax voucher. Sixth location for payment of travel tax and vessel registration or withholding agent is located.

    Law does not require registration of vehicles, vehicle tax for the location of the vessel owners or managers.

    The seventh car travel time of tax liability is made the ownership or management of the month. The eighth car on the annual pay, payment of tax for the year.

    Beginning from January 1 to December 31 of the tax year.

    Nineth levels of public safety, transportation, agriculture and vessel registration and management departments to provide travel management information to the local tax authorities by year; insurance supervision and Administration Department should strengthen the collection and payment of travel tax insurance agency management insurance agency in full and to ensure that the collection and payment of travel tax.

    Tenth vessel owners or managers to apply for a travel subsidy naturalization, go home, transfer, periodic inspection, to be submitted to the public security organs traffic management taxes or tax exemption certificate, the public security organs traffic management departments before they can go through the relevant formalities.

    11th travel tax collection and administration in accordance with the vehicle and vessel tax law and its implementing rules and the People's Republic of China Law on tax collection and management and its implementing rules and regulations of the present measures. 12th these measures come into force on January 1, 2012.

    November 14, 2007, the Tibet Autonomous Region people's Government on the implementation of People's Republic of China interim regulations on vehicle tax notice (Tibetan Government issued [2007]88) repealed simultaneously.

Annex: Tibet travel tax taxable items and tax tables
Tibet travel tax taxable items and tax tables
┌────────────────────┬─────┬──────┬───────┐
│                                        │          │我区年基准税│              │
│                 税  目                 │ 计税单位 │  额(元)  │    备  注    │
│                                        │          │            │              │
├──────┬─────────────┼─────┼──────┼───────┤
│            │1.0升(含)以下的         │   每辆   │     60     │              │
│            ├─────────────┼─────┼──────┤              │
│ │ More than 1.0 litres to 1.6 l (inclusive) │ │ per 300 │ │
│            ├─────────────┼─────┼──────┤              │
Launch │ │ passenger cars by more than 1.6 l to 2.0 l (included) ¦ each 360 │ │
│ ├ Cylinder capacity----------------┼------┼------approved passenger ┤ 9 │
│ (Exhaust) │ more than 2.0 liters to 2.5 liters 5 (inclusive) │ │ 660 │ per person (inclusive) │
│档          ├─────────────┼─────┼──────┤              │ │            │2. More than 5 litres to 3.
0-litre (inclusive) │ │ per 1200 │ │
│            ├─────────────┼─────┼──────┤              │
│ │ More than 3.0 liters to 4.0 l (inclusive) │ │ 2400 per │ │
│            ├─────────────┼─────┼──────┤              │
│            │4.0升以上的               │   每辆   │    3600    │              │
├──────┼─────────────┼─────┼──────┼───────┤
Large coach │ │ │ │ │ approved 600 per passenger people │
│            │                          │          │            │   数≥20人   │
│客车        ├─────────────┼─────┼──────┼───────┤
│ │ │ │ │ Approved 480 per midsize passenger cars passenger │
│            │                          │          │            │   10-19人    │
├──────┼─────────────┼─────┼──────┼───────┤
│            │        半挂牵引车        │          │            │              │
│            ├─────────────┤          │            │              │
│            │         三轮汽车         │整备质量每│            │              │
│            ├─────────────┤    吨    │     16     │              │
│            │       低速载货汽车       │          │            │              │
│            ├─────────────┤          │            │              │
│            │        客货两用车        │          │            │              │
├──────┼─────────────┼─────┼──────┼───────┤
│挂车        │                          │整备质量每│            │              │
│            │                          │    吨    │     8      │              │
├──────┼─────────────┼─────┼──────┼───────┤
│ │ │ Kerb mass dedicated operating cars ¦ 16 ¦ (not including drag │
│            │                          │    吨    │            │    机)      │
├──────┼─────────────┼─────┼──────┼───────┤
│轮式专用机械│                          │整备质量每│     16     │              │
│车          │                          │    吨    │            │              │
├──────┼─────────────┼─────┼──────┼───────┤
│摩托车      │                          │   每辆   │     36     │              │ └──────┴─────────────┴─────┴──────┴───────┘