Hebei Provincial Tax Measures For The Implementation Of

Original Language Title: 河北省车船税实施办法

Read the untranslated law here: http://www.chinalaw.gov.cn/article/fgkd/xfg/dfzfgz/201205/20120500368190.shtml

Hebei provincial tax measures for the implementation of

    (December 28, 2011 Executive meeting of the Hebei provincial people's Government, the 99th review by people's Government of Hebei province December 29, 2011 (2011) published 15th come into force on January 1, 2012) article in accordance with the People's Republic of China travel Tax Act (hereinafter referred to as the vessel tax law), the People's Republic of China vessel tax law implementation regulations (hereinafter referred to as the vessel tax law implementation regulations), combined with the facts of the province, these measures are formulated.

   Second vessel listed in tax law in the administrative area of the province taxed vehicles and vessels (hereinafter referred to as travel) shall pay travel tax.

    Vessel owner or Manager of human-vehicle tax taxpayers.

    Specific tax travel article, in accordance with these measures attached to implementation of the travel tax taxable items and tax tables, Hebei province.

   Article fourth the following vehicles are exempt from tax:

   (A) fishing and aquaculture fishing vessels;

   (B) the exclusive use of the army, the armed police force vehicles;

   (C) travel for police;

   (D) in accordance with the law, shall be exempt from foreign embassies, representative offices of international organizations and their personnel-related travel;

   (E) the rural inhabitants and mainly in the rural areas use motorcycles, three-wheeled vehicles and low-speed truck

   (Vi) public transport ship.

    Public transport ship is refers to: in city in the by provides of line, and site and time operating, for public ride of passenger vehicles; in County (City) and the adjacent County (City) in the village and village, and village and town, and village and County, and town and town, and town and County Zhijian by road transport management institutions provides of line, and site and time operating, for public ride of passenger vehicles.

    Article fifth subject to severe natural disasters such as earthquake, flood tax difficulties and other special reason needed tax relief vessels, presented by the financial Department of the provincial government, in conjunction with provincial tax authorities tax reduction or exemption, submitted to the provincial people's Government for approval before implementation.

    Article sixth vehicle tax collected by the local tax authorities are responsible for. Article seventh tax withholding at the time of collecting taxes, should be compulsory traffic accident liability insurance for motor vehicles insurance policy premiums and annotated on the invoice has tax information and tax information, as applicable tax voucher.

   No withholding, taxpayers should pay tax to the local tax authorities to declare.

    According to law are exempted or reduced taxes on travel by motor vehicle registration to the competent tax authority proof of exemption or reduction.

   Eighth a taxpayer is not required to pay taxes, withholding at the time of collecting taxes, can take to collect late fees of payment of tax arrears.

   Withholding agents shall be collected in accordance with the relevant provisions of the taxes and late fees to the competent tax authorities in a timely manner solutions or direct payment to the State Treasury.

    Financial Department of the people's Governments above the county level and local tax authorities shall state finances, standards set by the competent tax departments collected through timely payments to withholding payment of fees. Nineth car location for payment of vehicle registration or vehicle tax withholding is located.

    Law does not require registration of vehicles, location for payment of travel tax and vessel owners or managers are located. Article tenth obliged to pay taxes on time to buy travel invoices or other supporting documents date shown for that month. Travel purchase invoices or other supporting documents cannot be provided by the competent tax authorities tax time.

    Purchase of new vessels, year of purchase of the tax payable from tax month by month. 11th car annual report each month is calculated, one-time payment.

   Tax year as the Gregorian calendar from January 1 to December 31. Is imposed by the taxpayer during calendar year in either of the payment of travel tax.

    Law should participate in the compulsory traffic accident liability insurance for motor vehicles vehicles, taxpayers pay travel tax deadline for the purchase day of compulsory traffic accident liability insurance for motor vehicles.

   12th regional tax authorities can be registered in travel management, vehicle inspection bodies dealt with Office space travel tax matters.

    Public security organs traffic management in the vehicle registration and regular inspection procedures, verification, taxes or tax exemption certificate is not provided for shall not be registered or regular inspection.

    13th and vessel registration management, vehicle inspection, vehicle tax withholding Industry Department in terms of providing travel-related information, assist the tax authorities in strengthening tax collection and administration.

    Article 14th administration of tax collection, in accordance with the People's Republic of China Law on tax collection and management, and vessel tax law, the vessel tax law implementation regulations, this approach and the relevant provisions of the State. 15th these measures come into force on January 1, 2012. Published by the people's Government of Hebei province, April 30, 2007 of the Hebei provincial tax measures for the implementation of the repealed simultaneously.