Key Benefits:
(Conducted from publication No. 208 of the People's Government Order No. 208 of 27 July 2007) Article 1 establishes this approach in accordance with the provisions 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 Provisional Regulations on the Carriage of the People's Republic of China (hereinafter referred to as the Rules). Article 2, in the administrative area of the province, the owner of the vehicle, ship (hereinafter referred to as a vehicle vessel) or the taxpayer responsible for the management of a man-port vessel tax shall pay the vessel tax in accordance with the provisions of the Regulations, Rules and this approach. The vehicle vessel referred to in this approach is a vehicle vessel registered by law in the vehicle management. Article 3 taxes, taxes, are carried out in accordance with the “Taximum on the tax of the seafares in the Province of Sans West Province” and the relevant provisions of the provincial government. Article IV, in addition to the tax-free vehicle vessel provided for in the Regulations, is exempted from the tax of the truck vessel by urban and rural public transport vehicles. Urban, rural public transport vehicles are defined as operating under the law, implementing price standards set by the price sector, extending services between urban or neighbouring cities and to rural areas, or transporting at the rural passenger movement line, for use by the public in accordance with the prescribed time, routes and slots, for use by the public and taking part of the social good service or for carrying out the Government's directives. The rural passenger movement line refers to the passenger movement line in rural areas in the region (markets, areas) or adjacent areas (markets, areas) where the passenger movement route takes place at the end of the town, at the local level or at both the rural level. Article 5 taxpayers who claim to pay the vessel tax, the tax location is the institution's location or the place of residence. In accordance with the relevant provisions of the Rules, the collateral insurance for the purchase of motor vehicle traffic accidents is paid to the vessel. Article 6. The vessel's tax is declared by year and the payment period is from 1 January to 31 December of the year. Article 7. The deductor shall deduct the tax collected by the competent tax authority within the period specified by the State. Article 8. The taxpayer has not complied with the requirements for the processing of the vessel's registration process and has not been able to provide the vehicle vessel acquisition invoices, and the local tax authorities have incurred time in accordance with the type and purpose of the vehicle, the routing, the use of the year and the conditions of use. Article 9. Cargo management at all levels should assist local tax authorities in strengthening the management of shipping taxes by providing vehicle management information to local tax authorities on a case-by-case basis; the insurance regulatory sector should enhance the management of insurance institutions that collect the tax of dried vehicles; and the insurance agencies should ensure payment of shipment taxes in full. Article 10, starting from the 2007 tax year, the vessel's tax is calculated in accordance with the provisions of the Regulations, Rules and this approach. Article 11. The Provincial Office of Finance and the provincial local tax offices may, in accordance with the level of economic and social development, changes in the condition of vehicle security, make adjustments to the vessel tax in due course within the range specified in the Regulations and the Rules and report to the provincial government for approval. Article 12 The application of the Rules for the Interim Regulations on the Use of Mercenaries in the People's Republic of China (No. [1986]95) and the issuance by the Government of the People's Government of January 1955 of the royalties for the use of boarders in the Province of Sans West Province. Annex |
