Qinghai Provincial Tax Measures For The Implementation Of

Original Language Title: 青海省车船税实施办法

Read the untranslated law here: http://www.chinalaw.gov.cn/article/fgkd/xfg/dfzfgz/201207/20120700370595.shtml

Qinghai provincial tax measures for the implementation of

    (December 28, 2011 94th General meeting of Qinghai province by December 31, 2011, 85th release of Qinghai province as of January 1, 2012), first under the People's Republic of China travel Tax Act (hereinafter referred to as vessel tax law) and the People's Republic of China vessel tax law implementation regulations (hereinafter referred to as the implementation regulation) provisions, combined with the facts of the province, these measures are formulated.

    Article within the administrative area of the province, belongs to Qinghai province, annexed to the present approach of the tax table taxable under the vehicles and vessels (hereinafter car) owner or Manager of human-vehicle tax taxpayer, shall pay the tax.

    Car specific applicable taxes, in accordance with the implementing regulations and annexed to the present approach of the Qinghai provincial taxes on taxable items table implementation.

    Article in addition to vessel tax law sets out tax free travel outside, trains off the ship from levy taxes on:

    (A) approved by the competent authorities, in cities, counties, regions in accordance with the provisions of the route, site, time and operating price, for the public to take public transportation;

    (B) with the approval of the competent authorities, at the County (City) and the adjoining counties (cities), village to village, village and town, village and the counties, townships, towns, and counties between lines in accordance with regulations, site, time and operating price, for the public to take public transportation;

    (C) rural area inhabitants, and is primarily used in rural and pastoral area motorcycles, three-wheeled vehicles and low-speed trucks.

    Due to the severe natural disasters such as earthquake tax difficulties and other special reason needed in a certain period for tax relief, by province, fiscal, local tax authorities relevant comments submitted to the provincial people's Government.

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

    Engaged in the business of compulsory third party liability insurance for motor vehicles insurance organization for motor vehicle tax withholding.

    The law does not require taxpayers to buy compulsory traffic accident liability insurance for motor vehicles, shall be paid to the competent tax authorities to declare taxes.

    Five new travel tax deadlines for tax liability arising from the time of 60 days.

    Collected by withholding payment of travel tax, taxpayers should pay both to buy compulsory traffic accident liability insurance for motor vehicles.

    Taxpayers themselves to pay a local tax authorities in charge of vehicle registration, should be prior to December 31 that year, disposable and pay taxes that year. Sixth vehicle tax collected by withholding pay, where the location for payment of withholding. Taxpayers to declare and pay taxes on their own, the location for payment and vessel registration.

    Law does not require registration of vessels, the location for payment where the vessel owners or managers.

    Article seventh withholding when collecting pay taxes according to law, the taxpayer shall not refuse.

    Taxpayer is unable to provide proof of payment receipts or tax breaks, and refuse collected through withholding payment of travel tax, withholding agents shall not compulsory traffic accident liability insurance for motor vehicles insurance policy, insurance logo and premium delivery of invoices and other bills the insured, and report to the competent local tax authority. Article eighth withholding agent shall promptly remit the collected pay taxes and late fees, and reporting to the competent local tax authority.

    Withholding to the competent local tax authority solution when taxes and late fees, and shall report and submit the details of taxes and fees deduction. Nineth collection on behalf of the taxpayers withholding payment of travel tax objection, to the local competent tax authorities where the withholding complaints, the competent tax authorities shall reply within 5 working days.

    Taxpayers are not satisfied with the reply, could apply for administrative review.

    Tenth collected through withholding payment of travel tax fee, taxes handed over to finance and local tax paid according to relevant regulations of the State.

    11th public security organs traffic management in the vehicle registration and motor vehicle safety inspection business, no annual tax payment receipts or tax exemption certificate, no registration and issuance of the inspection certificate.

    12th tax, public security, traffic, agriculture and animal husbandry and withholding agents shall establish and improve travel information-sharing mechanisms to regularly provide vessel owners or managers, the collection and payment of travel tax and travel information such as tenure, annual inspection.

    13th withholding agent fail to fulfil tax withholding or withholding payment fraud, tax loss caused by the competent local tax authority in accordance with the People's Republic of China Law on tax collection and administration of the relevant provisions.

    14th public security traffic Administrative Department violated article 11th, resulting in tax losses, by the supervisory authority or the competent Department at the same level, directly responsible to the charge and other direct liable persons shall be given administrative sanctions.

    15th the concrete application of these measures, interpreted by the financial Department of the province, in conjunction with the local tax authorities. 16th article of the rules implemented on January 1, 2012.

 
                            Province, Qinghai province, July 5, 2007 published by the people's Governments of tax measures for the implementation of repealed simultaneously.
Qinghai travel tax taxable items and tax tables
┌────┬────────────┬─────┬─────┬────────┐
│ Items │ tax taxable items │ │ year base amount │ comments │
│        │                        │          │  (元)  │                │
├────┼────────────┼─────┼─────┼────────┤
│        │4.0升以上               │   每辆   │   4200   │                │
│        ├────────────┼─────┼─────┤                │
│ │ 3.0-4.0 l (4.0 l) │ │ 2700 per │ │
│        ├────────────┼─────┼─────┤                │
│ │ 2.5-3.0 l (3.0 l) │ │ │ approved 1500 per passenger and 9 │
│        ├────────────┼─────┼─────┤(含)以下,按发│
│ │ Passenger car 2.0-2.5 litres (2.5 liter) │ │ per cylinder capacity of 660 │ motivation (exhaust │
│        ├────────────┼─────┼─────┤气量)分档      │
│ │ 1.6-2.0 litres (2.0 liter) │ │ 360 per │ │
│        ├────────────┼─────┼─────┤                │
│ │ 1.0-1.6 l (1.6 liter) │ │ per 300 │ │
│        ├────────────┼─────┼─────┤                │
│        │1.0升及以下             │   每辆   │    60    │                │
├────┼────────────┼─────┼─────┼────────┤
│ │ And 10-19 (19) passenger car │ │ approved passenger 1O people 540 │ │
│        ├────────────┼─────┼─────┤(含)以上,包括│
│ │ │ 20 or more passenger cars commercial vehicles each ¦ 600 tram │
│        ├────────────┼─────┼─────┼────────┤
Each │ 60 │ │ │ │ truck kerb mass including semi-trailer towing vehicle │
│        │                        │    吨    │          │                │
├────┼────────────┼─────┼─────┼────────┤
│  挂车  │                        │整备质量每│    30    │                │
│        │                        │    吨    │          │                │
├────┼────────────┼─────┼─────┼────────┤
│        │专用作业车              │整备质量每│    60    │                │
│        │                        │    吨    │          │                │
│        ├────────────┼─────┼─────┤不包括拖拉机    │
│ │ │ Other vehicles wheeled mechanical car kerb mass per │ 60 │ │
│        │                        │    吨    │          │                │
│        ├────────────┼─────┼─────┼────────┤
│ │ │ Tricycles and low-speed trucks kerb mass per │ 60 │ │
│        │                        │    吨    │          │                │
├────┼────────────┼─────┼─────┼────────┤
│ 摩托车 │                        │   每辆   │    60    │                │ └────┴────────────┴─────┴─────┴────────┘