Hubei Provincial Tax Measures For The Implementation Of

Original Language Title: 湖北省车船税实施办法

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(May 8, 2007 Executive meeting of the Hebei provincial people's Government on May 19, 2007, Hubei provincial people's Government announced order No. 303, come into force on the date of promulgation) article in accordance with the People's Republic of China interim regulations on vehicle tax (hereinafter referred to as the regulations) and the People's Republic of China interim regulations on tax regulations (hereinafter referred to as the rules for the implementation of the relevant provisions, combined with the actual situation in our province, formulate measures for its implementation.
    Article in travel management Department in the province registered motor vehicles and vessels (hereinafter referred to as travel), must be in accordance with the regulations, the rules for the implementation of the provisions of and the measures for the implementation of payment of taxes. Third vessel owner or Manager of human-vehicle tax taxpayers.
    Vessel owners or managers, failure to pay taxes, people should pay taxes.
    Fourth vehicle tax applicable taxes, in accordance with the measures for the implementation of the implementation of the travel tax taxable items table in Hubei province.
    Fifth article meter tax tonnage of calculation method: (a) vehicles weight tonnage mantissa in 0.5 tons following (containing 0.5 tons) of, according to 0.5 tons calculation, over 0.5 tons of, according to 1 tons calculation; (ii) ship net tonnage mantissa in 0.5 tons following (containing 0.5 tons) of not calculation, over 0.5 tons of, according to 1 tons calculation; (three) 1 tons following of small travel, are according to 1 tons calculation; (four) draught according to engine power each 2 horsepower equivalent net tonnage 1 tons calculation.
    Sixth article following travel exemption travel tax: (a) non-motor vehicle ship (not including non-mobile barge); (ii) tractor; (three) fishing, and farming fishing; (four) army, and armed police dedicated of travel; (five) police with travel; (six) according to about provides has paid ship tons tax of ship; (seven) in accordance with China about legal and China concluded or participate in of international treaty of provides should be duty-free of in I province range within of foreign consulate and international organization institutions and about personnel of travel.
    Article seventh passenger vehicles and motorcycles from levy taxes in rural areas; to simultaneously meet the following five conditions of urban public transport boat, above the County (county-level) approved by the local tax authorities, travel tax waiver.
    (A) law made industry competent sector recognized of qualification; (ii) by industry competent sector provides of line and site operating; (three) operating fare by prices sector approval determine; (four) operating models for large, and medium passenger car, operating ship for took people ferry; (five) in accordance with national and province about provides bear has must of social welfare service (as on elderly, and disabled, and students, and disability soldiers, implemented free or offers ride).
    Article eighth car tax location, vessel register; purchase of compulsory traffic accident liability insurance link withholding vehicles, the location for payment to buy compulsory traffic accident liability insurance is located.
    Nineth obliged to pay taxes, for travel management Department issuing vehicle registration certificates or certificate records the date of the current month. Taxpayers failing to travel management Department to deal with tax and vessel registration, acquisition of vehicles contained in invoices issued in the month as obliged to pay taxes on time.
    No registration procedures for travel and is unable to provide travel purchase invoices, approved by the competent local tax authority for tax liability occurred. Article tenth tax year and pay, in the car tax time declare and pay the tax within the 10th of the next month. New travel, year of purchase of the tax payable from tax month by month. Is calculated as follows: tax payable = (annual taxes ÷ 12) x taxable month 11th in compulsory traffic accident liability insurance for motor vehicles business insurance for motor vehicle tax withholding should be collecting payment of motor vehicle tax according to law.
    Withholding of tax collection when you pay taxes according to law, the taxpayer shall not refuse.
    12th insurance institutions on the 10th day of each month the insurance agency is located where the tax authorities submit collection on behalf of tax reporting forms, collecting tax legal documents and other relevant documents and information provided by local tax authorities and handed over last month to collect and pay taxes. 13th regional tax authorities in accordance with the regulations to withholding payment of service charge.
    Specific issues by the Department of finance, provincial tax and insurance regulatory Bureau of Hubei Province in accordance with the relevant provisions of the State consultation.
    14th insurance institutions shall be in strict accordance with the relevant provisions of the tax collection and management travel tax collection and payment.
    15th insurance agencies should work with the local tax authorities to establish information-exchange mechanisms so that insurance compare and analyze information with the local tax authorities. 16th tax by tax authorities are responsible for the collection and management of the vessel is registered.
    Travel management departments at all levels should provide travel subsidy for local tax authorities management information to assist local tax authorities strengthen tax collection and management.
    17th travel tax collection and management in accordance with the People's Republic of China taxation Administration Act and its implementing rules and the measures for the implementation of regulations. 18th article of the measures for implementation as of the date of promulgation.

E-Government issued [1987]64, issued by Hubei provincial vehicle tax regulations, released on December 31, 2002, the province Hubei Province people's Government to amend provisions relating to foreign and overseas Chinese compatriots invested enterprise decision (Government order No. 241) on vehicle licence tax abolished at the same time.                                      =
                                       湖北省车船税税目税额表
┌────┬───────────────────┬──────┬───┬────────────┐
│ 税  目 │               类    型               │  计税单位  │ 每年 │        备    注        │
│        │ │            │ 税额 │                        │
├────┼───────────────────┼──────┼───┼────────────┤
│        │大型(核定载客人数大于或等于20人)    │    每辆    │540元 │                        │
│        ├─ ──────────────────┼──────┼───┤                        │
│        │中型(核定载客人数大于9人且小于20人) │    每辆    │480元 │                        │
│  载客  ├───────────────────┼──────┼───┤        包括电车        │
│  汽车  │小型(核定载客人数 小于或等于9人)     │    每辆    │420元 │                        │
│        ├───────────────────┼──────┼───┤                        │
│        │微型(车长小于等于3.5米,发动机汽缸总 │    每辆    │300元 │                        │
│        │ 排量小于等于1升)                     │            │      │                        │
├────┼───────────────────┼──────┼───┼────────────┤
│        │                                      │按自重(整备│      │包括半挂牵引车、挂车、客│
│载货汽
车│                                      │ 质量)每吨 │ 96元 │货两用车、专项作业车、轮│
│        │                                      │            │      │式专用机械              │
├────┼───────────────────┼──────┼───┼────────────┤ │三轮汽车│                                      │按自重(整备│ 84元 │                        │
│低速货车│                                      │ 质量)每吨 │      │                        │
├────┼───────────────────┼──────┼───┼─                        ───────────┤
│ 摩托车 │                                      │    每辆    │ 72元 │                        │
├────┼───────────────────┼──────┼───┼────────────┤
│        │       净吨位小于或者等于200吨        │按净吨位每吨│ 3元  │ ││├-The-the-the-the-the-the-the-the-the-the-the-the-the-the-the-the-the-the-the ┼-the-the-the-the-the-the ┼-the-the-the ┤ draught according to engine power each 2 horse │││ net tonnage 201 tons to 2000 tons │ by net tonnage each tons │ 4 Yuan │ force equivalent for net tonnage 1 tons; draught │ │ ship ├-the-the-the-the-the-the-the-the-the-the-the-the-the-the-the-the-the-the-the ┼-the-the-the-the-the-the ┼-the-the-the ┤ and non-mobile barge respectively by ship tax │

NET 2001 GRT to 10000 tons │ │ │ │ │ 5 Yuan per ton net tonnage levy calculated on the basis of 50% ││├-------------------------┼------┼-net 10001 GRT and above-┤│││ │ │ 6 Yuan per ton on the net tonnage │
                                                                                                                │
└────┴───────────────────┴──────┴───┴────────────┘
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