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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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(Un of publication No. 303 of 19 May 2007 of the Order of the People's Government of the North Province)

In accordance with article 1 of the Provisional Regulations on Cyber Taxation of the People's Republic of China (hereinafter referred to as the Regulations) and the Rules for the Implementation of the Special People's Republic of China's Road Tax Regulations (hereinafter referred to as the relevant provisions of the Rules of Implementation), this means of implementation is developed in conjunction with the realities of my province.
Article 2, motor vehicles registered by the vehicle management in this province, vessels (hereinafter referred to as car boats), must pay their shipping taxes in accordance with the provisions of the Regulations, the Rules of Implementation and the present means of implementation.
Article 3 owner of the vehicle vessel or the taxpayer responsible for the management of the artificial car vessel. The owner or the manager of the vehicle vessel did not pay the vessel's tax and the user should pay the vessel tax.
Article IV applies the amount of the tax applicable to the vessel tax and is implemented in accordance with the “Taximum on the taxes on vehicles in the northern province of the Lake” annexed to the present methodology.
Article 5
(i) The number of vehicles at the end of 0.5 tonnes (0.5 tonnes) per vehicle, calculated at 0.5 tonnes and calculated at 1 metric tonnes, in accordance with 0.5 tonnes;
(ii) The net end of the ship is calculated at 0.5 tonnes below (0.5 tonnes) and above 0.5 tonnes, calculated according to 1 tonnes;
(iii) 1 metric tons of small-scale vehicles, calculated in accordance with 1 tons;
(iv) The cradle vessel is calculated using a net metric of 1 metric tons per two mammal.
Article 6: The following vehicle vessel shall be exempt from the tax of the vehicle ship:
(i) Non-moile vehicle vessels (excluding non-motive vessels);
(ii) Sustra;
(iii) Fishing;
(iv) The military, the veterans dedicated to the police;
(v) The vehicle vessel;
(vi) The ship that has paid the vessel's tax in accordance with the relevant provisions;
(vii) In accordance with the provisions of our national law and international treaties concluded or attended by my country, the vessel of foreign consular offices and international organizations within my province and their associated personnel shall be exempted.
Article 7 exempts the tax on vehicles for rural passenger carriers and motorcycles; levies for urban public transport vehicles that meet the five conditions set out below, with the approval of the local tax authorities of more than zones (including district level).
(i) The qualifications recognized by industry authorities in accordance with the law;
(ii) Carry of routes and sites under industry authorities;
(iii) Approval by the profit price sector;
(iv) The vehicle fleet is large, medium-sized passenger cars and the operation of vessels is a passenger ship;
(v) A certain amount of social welfare services (e.g. free or concessional vehicles for the elderly, persons with disabilities, students, disabled military personnel, etc.) are assumed in accordance with the relevant provisions of the State and the province.
Article 8
Article 9
The taxpayer has not been able to deal with the registration of the vessel in accordance with the provisions, and the tax obligation of the vehicle vessel to purchase the invoice was incurred in the month of the month as a vehicle vessel tax. The tax obligations approved by the competent local tax authorities were incurred in connection with the failure to process the ship registration process and the failure to provide the invoice for the acquisition of the vehicle vessel.
Article 10 The newly acquired vehicle vessel, which was calculated on a monthly basis when the tax obligation was incurred in the year. The calculation formula is that the tax credits should be taxed = (yearly taxed x 12) x the tax month.
Article 11. The insurance agency engaged in the mandatory insurance operation for motor vehicle traffic accidents shall receive the tax of motor vehicle vehicles by virtue of law. The taxpayer shall not reject when the vessel's tax is collected by the law.
Article 12 insurance agencies shall send to the local tax authorities at the location of the insurance operation within 10 days a month such as the actual payment of the tax collection report, the legal certificate of the collection of the tax and other relevant documents, information provided by local tax authorities, and the tax collected in the month of May.
Article 13 Specific matters are determined in consultation with the provincial financial authorities, provincial local taxes and the Royal Inspector General of Lakes, in accordance with the relevant national provisions.
Article XIV insurance agencies should make the ship tax collection work in strict compliance with the relevant provisions of the CarL.
Article 15 insurance agencies should establish information-sharing mechanisms with local tax authorities in order to enable insurance agencies to conduct information comparisons and analyses with local tax authorities.
Article 16 Cargo taxes are administered by the tax authorities of the vehicle vessel's registry. Cargo management at all levels should provide local tax authorities with information on the management of vehicle vessels and assist local tax authorities in strengthening the management of shipping taxes.
Article 17 regulates the collection of shipping taxes, in accordance with the provisions of the People's Republic of China Act on Taxation and its rules of implementation and the means of implementation.
Article 18 The decision of the Government of the Provincial People to amend the provisions of the provisions of the Northern Province for the Investment of Foreigners (No. 241 of the Order No. 241 of the Order of the Royal Province of Lake Rice, issued on 31 December 2002.