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

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

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(Adopted at the 127th ordinary meeting of the People's Government of North and South Province on 29 September 2007, No. 209 of 3 October 2007 on the date of publication from publication)

Article 1, in order to enhance the management of shipping taxes, establishes this approach in line with the Provisional Regulations on Cyber Taxation of the People's Republic of China and relevant legal regulations.
Article II provides for vehicles in the administrative area of this province, owners of vessels or taxpayers who manage artificial car vessel taxes, and shall pay the vessel tax in accordance with the law.
Article 3. The application of the tax on the vessel's taxes is carried out in accordance with the Schedule on the levies of the Carriage Tax in the Province of the South Province, attached to this scheme.
Article IV. Urban and rural public transport vehicles are in line with the following conditions and are exempted from the tax on vehicles:
(i) Access to operational qualifications by law;
(ii) Execution of price standards set by the price sector;
(iii) Operating in accordance with the prescribed time, route and location;
(iv) For the public to use and assume part of the social good service or to implement the Government's directives.
Article 5. The taxpayer has declared its own payment of the vessel's tax, which is declared to be paid in the local tax sector where it is located; the collateral of the payer pays the vessel's tax on behalf of the distributor.
The taxpayers of the duty-free vehicle should apply to the local tax authorities at their location for the processing of tax exemptions.
Article 6
Article 7
The annual period of 1 January to 31 December for the tax declaration of the tax on the vehicle vessel.
Article 8. The insurance agencies engaged in the mandatory insurance operation for motor vehicle traffic accidents shall receive the tax on boarding vehicles by law.
The taxpayer shall pay the vessel's tax on the basis of the compulsory insurance for the handling of motor vehicle traffic accidents.
Article 9. The distributor shall distribut the tax collected for the previous month by the local tax department at which it is located within the prescribed period, and shall submit the form and relevant information for the collection of the tax reports in the last month.
Article 10 The local tax sector in the city, the district, the autonomous district, and the oceanographic economic development area shall receive payment for the payment of the payment of the payment of the royalties in accordance with the relevant provisions.
Budget management of the escrow payment fee is included in sector budgets in the same local tax sector.
Article 11. The location of the taxpayer referred to in this approach refers to the location of the vehicle vessel's registration certificate or the place of the owner of the vehicle, or the location of the person, as documented by the Cargo certificate.
Article 12 The Rules for the Application of the Customs of Carriage of Sea South Province, issued by the People's Government on 15 November 1991, were also repealed.
Schedule: Schedules for levies of levies for vehicles in Southern Province

Schedule: Schedules for levies of levies for vehicles in Southern Province