Key Benefits:
Means of implementation in Blue Heavy (Adopted at the 94th ordinary meeting of the People's Government of Blue Sea, held on 28 December 2011, by Decree No. 85 of 31 December 2011, by the People's Government Order No. 85 of 31 December 2012)
Article 1 establishes this approach in the light of the provisions of the People's Republic of China Carriage Tax Act (hereinafter referred to as the Carriage Tax Act) and the National People's Republic of China Carriage Tax Regulation (hereinafter referred to as the implementation regulations). In the administrative region of the province, all persons belonging to the Carriage Tax Tax of the Blue Sea, the vessel (hereinafter referred to as a vehicle) or the taxpayer that administers the artificial vehicle vessel tax, shall pay the vessel tax in accordance with the law. The specific application of the tax on the vehicle vessel tax is carried out in accordance with the Regulations and the Schedule of the Carriage Tax of the Blue Sea Province. Article 3. In addition to the ship tax laws which have set out the duty-free vehicle vessel, the following vehicles are exempted from the tax on the vehicle: (i) As approved by the competent authorities, urban, district and urban areas operate in accordance with established lines, points, time and price camps for public transport vehicles; (ii) Be authorized by the authorities, between the villages and villages, villages and townships in the district (communes) and neighbouring districts (markets), villages and townships, towns, townships, townships and district cities, in accordance with established lines, slots, time and price camps for public access to rural public transport vehicles; (iii) Residents in rural pastoral areas have motorcycles, three cars and low-removal vehicles, mainly in rural pastoral areas. Tax difficulties and other special reasons for serious natural disasters, such as earthquakes, require a reduction of tax exemptions within a certain period of time, with the approval of the Government of the Provincial People's Government by provincial finances, local tax authorities. Article IV Cargo taxes are charged by local tax authorities. The insurance agencies engaged in the third-party liability for compulsory insurance operations are owed to the distributor's vessel taxes. The taxpayer who is not required by law to purchase compulsory insurance for motor vehicle traffic accidents should be declared to the competent local tax authorities to pay the vessel's tax. Article 5. The new acquisition vessel's declaration of tax taxes is within 60 days of the tax obligation. The taxpayer shall pay while purchasing compulsory insurance for motor vehicle traffic accidents. The taxpayer's own declaration to the local tax authority in the place of registration of the vehicle vessel shall pay a one-time declaration to pay the annual vessel tax by 31 December. Article 6. The vessel's tax is paid by the deductor, and the tax is at the seat of the deductor. The taxpayer has declared its own payment of the vehicle vessel tax and the tax area is registered as a vehicle vessel. There is no need for a registered vehicle vessel under the law, and the tax location is the place of the owner or the manager. Article 7. The taxpayer shall not reject the taxpayer when the collateral is collected by law. The taxpayer is unable to provide a complete tax certificate or to deduct a tax certificate and to reject the payment of the vessel's tax by the deductor, and the distributor shall not be able to deliver the insured person's cheques such as the insurance certificate, the insurance mark and the invoice of the insurance premium, while reporting to the competent local tax authorities. Article 8. The distributor shall promptly distribut the tax and lagured payments made and shall be declared to the competent local tax authorities. In the event of the deductor's release of taxes and lag payments to the competent local tax authorities, it should be accompanied by a detailed tax and lag-out report. Article 9 levies of the taxpayer's dissatisfaction with the payment of the ship's tax by the defaulter may petition the competent local tax authority at the seat of the devotingor, which shall be answered by the competent local tax authorities within five working days. The taxpayer's non-consistency with the application of administrative review by law. Article 10 Article 11. Transport management of public security authorities, when carrying out vehicle registration and mobile vehicle safety technical test operations, does not conduct registration and nuclear launch testing of qualified symbols for non-submission of annual tax certificates or tax exemptions. Article 12 Capital taxes, public safety, transportation, pastorals and distributors should establish a mechanism for the sharing of information on sound car boats to provide regular information on the owner or the manager of the vehicle, the tax of the dried car vessel and the vehicle fleet and the annual inspection. Article 13 quantify the obligation of a person not to perform the duty of the vessel to default or to deduct a false payment resulting in the loss of the tax, which is sanctioned by the competent local tax authorities in accordance with the relevant provisions of the Tax Law of the People's Republic of China. Article 14. Transport management of public security authorities violates article 11, resulting in tax loss, which is governed by law by the same inspection body or by the superior authority. Article 15. Specific application of this approach is explained by the provincial fiscal sector with the local tax sector. Article 16 is implemented effective 1 January 2012. The Government of the Provincial People's Government issued the “Autilization of the Carriage Tax” on 5 July 2007.
|
