Key Benefits:
(Adopted at the 53th ordinary meeting of the People's Government of Yumunnan, 20 August 2007, No. 142, dated 7 September 2007 from the date of publication) Article 1 establishes this approach in the light of the relevant provisions of the Special People's Republic of China Road Tax Regulations (hereinafter referred to as the Regulations). Article 2, in the administrative area of this province, all vehicles, vessels (hereinafter referred to as car boats) or the taxpayers that manage artificial car vessel taxes shall pay their shipping taxes in accordance with the Regulations, the Provisional Regulations of the People's Republic of China Carriage Tax Regulations (hereinafter referred to as the Rules) and the scheme. Article 3. The application of the tax on the vehicle vessel shall be carried out in accordance with the “Taximum on the tax of the vessel in the Province of Yunnan” annexed to this scheme. Article IV is in accordance with the following conditions for public vehicles, at least one of the buses operated in rural areas in the district or in neighbouring areas, and for rural public transport vehicles, authorized by district-level local tax authorities and issued a tax-free certificate, granting a tax exemption to cruise ships: (i) To obtain a licence for the operation under the law; (ii) Terminal, stationary and temporal operation, as approved by the competent authorities; (iii) Execution of the price authority's approved votes; (iv) In accordance with the laws, regulations, regulations and regulations, social good services and government directives are assumed to provide relief favours for the elderly, persons with disabilities, students, disabled military personnel. The deadline for granting tax exemptions to urban and rural public transport vehicles is determined by the Government of the province on the basis of the facts. The conditions, scales and end-of-forces for urban, rural public transport truck vessels are determined by the Government on the basis of the facts. Article 5 The vehicle vessel tax, in addition to the direct levy of local tax authorities, was collected by the insurance agencies that had reported to the competent local tax authorities for the handling of the deductions. Article 6. In the administrative area of this province, the vehicle for the collection of shipment vessel taxes by the insurance agency was collected by the insurance agency, and its tax location was buoyed for the purpose of dealing with the risk. Article 7. The declaration of the tax period is the month of the registration of the vehicle vessel or the period of the bondage of the vehicle. There are a number of units (a) car boats that can be reported in a centralized manner between January and April each year. In addition to Article 3 of the Regulations providing for a vehicle ship free of the vessel's tax and, pursuant to article IV of this scheme, a vehicle vessel with a fixed-term exemption from the vessel's tax and an exemption certificate from the local tax authorities shall be paid by the taxpayer to pay the vessel tax on the basis of the declaration of the tax period specified earlier. Article 8. The insurance agencies engaged in the delivery of heavy-risk operations are owed to the distributor of the motor vehicle vessel tax, which shall, under the guidance and supervision of local tax authorities and insurance regulators, collect the tax on board by law and, in accordance with the prescribed deadlines and modalities, distribut the tax collected by the competent local tax authorities if they are actually delivered. Local tax authorities should pay for the payment of the contributory fees to the distributor of motor vehicles, in accordance with the criteria established by national authorities. The management approach to the collection of shipment vessel taxes by insurance agencies engaged in heavy operations was developed by provincial local tax authorities. Article 9. The taxpayer shall not reject the payment of the vessel's tax in accordance with the Regulations, the Rules and this approach and the management method established by local tax authorities in the province. Article 10 Article 11 regulates the collection of shipping taxes and is implemented in accordance with the provisions of the People's Republic of China's Taxation Act and its implementing rules and regulations, rules and this approach. Article 12 Article 13. This approach has been implemented since the date of publication. The National Government of Yunnan issued on 30 October 1986 the Exemptive Regulation of the People's Republic of China's Carriage Carriage and the provisions on the adjustment of the tax on the use of motor vehicle vessels and the collection of taxes on non-mobile car vessels issued on 28 January 1999. Annex: List of levies for vehicle taxes in Yunnan |
