In Shaanxi Province, The Implementation Of The People's Republic Of China Interim Regulations On Vehicle Tax Of Approach

Original Language Title: 陕西省实施《中华人民共和国车船税暂行条例》办法

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(Shaanxi Provincial people's Government, the 22nd Executive meeting on December 24, 2007, 128th promulgated by the people's Government of Shaanxi Province as of the date of promulgation) first in order to implement the People's Republic of China interim regulations on taxes, combined with the facts of the province, these measures are formulated.
    Second vessel owners or managers in the administrative area of the province shall, in accordance with the standards of the travel tax taxable items and tax tables, Shaanxi Province, to pay travel tax.
    Article vehicle tax collected by the travel subsidy to local tax authorities responsible for registration.
    Compulsory traffic accident liability insurance for motor vehicles business insurance agency (hereinafter insurance agency), collection and payment of taxes, the insurance institution is located is responsible for collecting the tax authorities.
    Article fourth car location for payment of vehicle registration.
    Insurance institutions collecting pay travel tax, tax location for collecting pay car insurance agency is located.
    Article fifth car tax period for the calendar year January 1 to December 31.
    Tax the taxpayer shall declare and pay tax for the full year.
    By insurance institutions on behalf of a payment of travel tax, taxpayers should buy compulsory traffic accident liability insurance for motor vehicles are also subject to tax.
    Sixth on urban and rural public transportation boat travel tax waiver.
    Article seventh insurance agencies collecting payment of travel tax, should be in accordance with the provisions of the provincial local tax authorities handed over the period.
    Eighth regional tax authority shall, in accordance with provisions of the State tax service charge, pay insurance agency pay taxes service charge.
    Nineth 2007 tax year of taxes in accordance with the People's Republic of China interim regulations on taxes and regulations calculated and paid. Tenth article this way as of the date of promulgation.

    February 11, 1987 issued by the people's Government of Shaanxi Province, Shaanxi Province and vessel usage tax regulations repealed simultaneously.                                            附件:陕西省车船税税目税额表
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│    税目    │ 子税目 │计税单位│每年税额│                  备    注                  │
│            │        │        │ (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-the-the-the-the-the-the-the-the-the-the-the-the ┤││ large bus │ each car │ 600 │ approved ride number is greater than or is equal to 20 people of passenger car ││├-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-the-the-the-the-the-the ┤ │ passenger car │ medium bus │ each car │ 540 │ approved ride Number is greater than 9 people and is less than 20 people of passenger car │ │ (including tram) ├-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-the-the-the-the-the-the ┤││ small bus │ each car │ 480 │ approved ride number is less than or is equal to 9 people of passenger car ││├-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-the-the-the-the-the-the ┤││ micro bus │ each                                            Car │ 280 │ engine cylinder total exhaust volume is less than or is equal to 1 rose of passenger car │ ├-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-the-the-the-the-the-the-the-the-the-the-the-the ┤ │ laden car │ │ by weight │ 96 │ including half hanging tractor, and trailer ││││ (each tons) │ │                            │ ├-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-the-the-the-the-the-the-the-the-the-the-the-the ┤ │ special job car │ │ by weight │ 60 │ special job car is refers to device has dedicated equipment or apparatus, for designed ││││ (each tons) │ │ items job of motor vehicle.                            │ ├-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-the-the-the-the-the-the-the-the-the-the-the-the ┤ │ round type dedicated │ │ by weight │ 60 │ round type dedicated mechanical car is refers to has handling, and mining, and flat, equipment │ │ mechanical car │ │ (each tons) │ │ of round type itself mechanical.                    │ ├-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-the-the-the-the-the-the-the-the-the-the-the-the ┤│││││ three car is refers to in vehicles management sector registration for three car or │ │ three car │ │ by weight │ 96 │ three agricultural transport car of motor vehicle.                    │ │ │ │ Truck (per ton) │ │ truck management refers to the vehicle to be registered as truck or ││││││ four-wheeled farm transport vehicle of a motor vehicle.        │
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│   摩托车   │        │  每辆  │   60   │                                            │
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│            │ 净吨位 │        │                                            │                                            │
│            │10001吨 │  每吨  │   6    │                                            │
│            │及其以上│        │        │                                            │
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│            │ 净吨位 │        │        │                                            │
│            │2001吨至│  每吨  │   5    │  ├ │││ 10000 tons │││││ ship-,-┼-┼----┤ tugs and 50% calculation in non-motorized barge shipping tax, respectively.                                             │
│            │ 净吨位 │        │        │                                            │
│            │201吨至 │  每吨  │   4    │                                            │
│            │ 2000吨 │        │        │            │
│            ├────┼────┼────┤                                            │
│            │ 净吨位 │        │        │                                            │

│小于等于│  每吨  │   3    │                                            │
│            │ 200吨  │        │        │                                            │
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