(Adopted by Decree No. 15 of 29 December 2011] of the People's Government of Northern Province (Act No. 15 of 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 Cartel Tax Act), the National People's Republic of China Carriage Tax Enforcement Regulation (hereinafter referred to as the Cartel Tax Act).

Vehicles, vessels (hereinafter referred to as car boats) listed in the Cartel Tax Act in the territorial administration of the province shall pay the vessel tax.

The owner of the vehicle vessel or the levant taxpayer of the artificial vehicle vessel tax.

Article 3. The specific application of the tax on the vehicle vessel shall be carried out in accordance with the “Taximum of the tax on the levies of the northern province of the river” annexed to this scheme.

Article 4:

(i) Fishing and raising;

(ii) Specialized vehicle vessels by the military, the armed police force;

(iii) The vehicle fleet;

(iv) The ship of foreign embassies, international organizations' representatives and their associated personnel shall be exempted by law;

(v) Rural residents have motorcycles, three cars and low-removal vehicles, mainly in rural areas;

(vi) Public transport vehicles.

The public transport vehicle vessel is defined as a route, stationary and temporal operation in urban areas for public travel of passenger vehicles; in the villages and villages, villages and towns, villages and towns, villages and towns, towns and towns, townships and townships, townships and townships, townships and townships, townships and townships, townships and townships, townships and district cities, transported by road transport management agencies.

Article 5 imposes tax hardships and other special reasons for the serious natural disasters, such as earthquakes, floods and other special causes, which require tax reductions or tax exemptions from the local tax authorities of the province.

Article 6 Cargo taxes are charged by local tax authorities.

Article 7. In the case of a motor vehicle vessel taxpayer, the owner's duty to pay the vessel's tax shall indicate the information on the receipt and the tax deduction of the tax on the basis of the insurance certificate of the liability for a motor vehicle accident, as well as the invoice of the insurance. In the absence of a deductor, the taxpayer shall make a declaration to the local tax authorities for the payment of the vessel tax.

They should be exempted by law from the importation or reduction of the vessel's tax, by the competent tax authorities in the vehicle's registry from tax exemptions or tax certificates.

Article 8. The taxpayer does not pay the vessel's tax at the prescribed time, and the distributor's obligation may receive the tardy paying tax in conjunction with the payment of the tax.

The distributor shall, in accordance with the relevant provisions, distribut the tax and lagured payments to the competent tax authorities in a timely manner or directly to the national bank.

The financial sector and local tax authorities at the district level should pay the payment of the payment of the payment of the royalties in a timely manner in accordance with the standards established by the State's financial, tax authorities.

Article 9 It is not required by law to conduct registered car boats and the place of the owner or manager of the vehicle's tax vessel.

Article 10. The tax obligation of the vehicle vessel's tax shall take time to purchase invoices from the vehicle vessel or other dates contained in the document. The purchase of invoices or other supporting documents by a vehicle vessel cannot be provided, and the tax obligations approved by the competent tax authority arise. The acquisition of new car boats and the acquisition of tax-paying tax obligations for the year was calculated on a monthly basis.

Article 11. The vessel's tax is declared by year and is calculated on a one-time basis. The tax year is 1 January to 31 December.

The taxpayer may pay the vessel tax at the time of the levy within the calendar year. Vehicles that are mandatory for motor vehicle traffic accident insurance should be part of the law, and the taxpayer declared the deadline for paying the vessel's tax to purchase the day of compulsory insurance for motor vehicle traffic accidents.

Article 12 Local tax authorities can concentrate on the collection of car vessel taxes at the office of the Cargo Registration Administration and the Cargo Inspection Agency.

In carrying out vehicle-related registration and periodic inspection procedures, the public security authorities have been verified, without registration or periodic inspection procedures for the absence of a legal tax or exemption certificate.

Article 13 Cargo registration management, vehicle fleet inspection agencies, industry authorities of the carrier's taxpayers should assist tax authorities in enhancing the management of shipping taxes, in the areas of the provision of information on the vessel.

Article XIV regulates the collection of shipping taxes, in accordance with the People's Republic of China's Tax Excise Management Act, the Cargo Tax Act, the Car Ship Tax Implementation Ordinance, this approach and national provisions.

Article 15. This approach is implemented effective 1 January 2012. The Northern Province's People's Government announced on 30 April 2007 the application of the Carriage Tax scheme was also repealed.