Liaoning Provincial Tax Measures For The Implementation Of

Original Language Title: 辽宁省车船税实施办法

Read the untranslated law here: http://www.chinalaw.gov.cn/article/fgkd/xfg/dfzfgz/201204/20120400367242.shtml

Liaoning provincial tax measures for the implementation of

    (November 30, 2011 Executive meeting of the 11th session of the people's Government of Liaoning province 52 Times review by Liaoning Provincial Government order No. 267, published since December 15, 2011 as of January 1, 2012), first under the People's Republic of China travel Tax Act (hereinafter referred to as the vessel tax law), combined with the province, these measures are formulated.

    Article in my province belonging to the vessel tax law annexed to the travel provisions of the tax table taxable vehicles and vessels (hereinafter car) owners or managers, for taxes on taxpayers, tax shall be paid in accordance with this approach and vessel.

    Article III application of vehicle tax, travel tax, in accordance with the annexed to this way of the Liaoning province vehicle taxable under the table tax implementation ships in accordance with the applicable tax regulations of the State Council.

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) laws and administrative regulations, the other vessel.

Article fifth the following travel travel tax waiver, waiver deadline determined by the provincial people's Government:

(A) public transport ship;

(B) the rural inhabitants and mainly in the rural areas use motorcycles, three-wheeled vehicles and low-speed trucks. To tax affected by earthquakes, floods and other natural disasters difficulties, as well as other tax breaks for special reasons indeed travel can be reduced or exempted taxes within a certain period.

    Specific relief period and the amount determined by the provincial people's Government.

    Sixth in the compulsory third party liability insurance for motor vehicles business insurance for motor vehicle tax withholding shall, when premiums collected taxes according to law, and provide the applicable tax voucher. Article seventh 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 eighth car tax liability occurred to obtain vehicle ownership or management of the month. Nineth car annual pay. Are required by law to buy compulsory third party liability insurance of the vehicle, a taxpayer within tax year, at once in the compulsory third party liability insurance and pay taxes.

    Ships and other taxable vehicles (including vehicles not insured against third party liability compulsory insurance), a taxpayer within tax year, to the competent tax authorities and pay taxes.

    Article tenth tax collected by the local tax authority responsible for management. 11th regional tax authority shall, in accordance with provisions of laws and administrative regulations, collected through withholding payment of travel tax to pay the fee.

    The collection and payment of fees under budgetary management.

12th public security, transportation, agriculture and fishing vessel registration management, ship inspection bodies and tax withholding of Industry Department in terms of providing travel-related information, assist the tax authorities in strengthening tax collection and administration. Application for vehicle owners or persons in charge of vehicle registration, periodic inspection procedures, shall be submitted to the public security organs traffic management taxes or tax exemption certificate. Public security organs traffic management Department has verified the related formalities.

    Tax exemption certificate issued by the local tax authorities according to law.

    13th travel tax collection and management in accordance with the People's Republic of China Law on tax collection and management, the vessel tax law and these measures shall apply.

    14th these measures come into force on January 1, 2012.

Table: the table car vehicle taxable in Liaoning province
┌───────────────┬──────┬──────┬───────┐
│ Tax taxable items │ │ year base amount │ comments │
├───┬───────────┼──────┼──────┼───────┤
│      │1.0升(含)以下的     │            │   300元    │              │
│      ├───────────┤            ├──────┤              │
│ │ More than 1.0 litres to 1.6 l (inclusive) │ │ 420 │ │
│乘用车├───────────┤            ├──────┤              │
│ (│ More than 1.6 l to 2.0 l (inclusive) │ │ 480 │ │
│ ├ Motive gas---------------┤ ├------approved passenger ┤ 9 │
│ │ Tank capacity more than 2.0 liters to 2.5 liters (inclusive) │ │ │ 900 Yuan per person (inclusive) │
│(排气├───────────┤            ├──────┤              │
│) │ More than 2.5 liters to 3.0 l (inclusive) │ │ 1800 │ │
│档)  ├───────────┤            ├──────┤              │
│ │ More than 3.0 l to 4.0 l (inclusive) │ │ 3000 │ │
│      ├───────────┤            ├──────┤              │
│      │4.0升以上的           │            │   4500元   │              │
├───┼────┬──────┼──────┼──────┼───────┤
│      │        │            │            │            │核定载客人数20│
│      │        │    大型    │            │   1200元   │人(含)以上,│
│      │  客车  │            │   每辆     │            │包电车        │
│      │        ├──────┤            ├──────┼───────┤
│ │ │ │ │ │ 960 Yuan medium for commercial vehicles approved passenger 9 │
│      │        │            │            │            │以上20人以下  │
│      ├────┴──────┼──────┼──────┼───────┤
│      │                      │            │            │半挂牵引车、三│
│ │ │ Trucks servicing │ │ 96 Yuan a tonne of quality cars and low speed laden │
│      │                      │            │            │车等          │
├───┼───────────┼──────┼──────┼───────┤
│      │                      │            │按照货车税额│              │
│ 挂车 │                      │整备质量每吨│50%计算    │              │
├───┼───────────┼──────┼──────┼───────┤
│ │ Private job │ │ 96 Yuan per ton curb weight │ │
│ ├ Other car------------┼-------┼------┤ excluding tractors │
│ │ Wheeled machinery │ │ 96 Yuan per ton curb weight │ │
├───┼───────────┼──────┼──────┼───────┤
│摩托车│                      │   每辆     │    36元    │              │ └───┴───────────┴──────┴──────┴───────┘