Yunnan Provincial Tax Measures For The Implementation Of

Original Language Title: 云南省车船税实施办法

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(August 20, 2007, Yunnan Provincial people's Government, the 53rd Executive meeting on September 7, 2007, 142th promulgated by the people's Government of Yunnan province as of the date of promulgation) article in accordance with the People's Republic of China interim regulations on vehicle tax (hereinafter referred to as the regulations) regulations, combined with the facts of the province, these measures are formulated.
    Second, within the administrative region of this province, vehicles and vessels (hereinafter car) owner or Manager of human-vehicle tax taxpayer, shall, in accordance with the Ordinance, the People's Republic of China interim regulations on tax regulations (hereinafter referred to as the rules) and this way of paying taxes.
    Travel article of the applicable taxes, in accordance with these measures attached to implementation of the travel tax taxable items table in Yunnan province. IV article meet following conditions of bus, and in County within or adjacent County between at least has end in village of class line run of passenger car, city, and rural public transport ship, by County place tax organ approved and issued duty-free proved, give exemption travel tax: (a) law made operating license; (ii) according to competent sector approved of line, and site and time operating; (three) implementation price competent sector approved of fare; (four) according to legal, and regulations, and regulations provides,
    Social public services and Government-directed tasks, for the elderly, disabled persons, students, disabled soldiers and other available discount.
    On urban and rural public transportation boat gives tax exemption deadline, decided by the provincial people's Government according to the actual situation.
    On urban and rural public transport ships regularly to reduce tax conditions, and starting and finishing the term, determined by the provincial people's Government according to the actual situation.
    Article fifth vehicle tax levied by the competent local tax authority responsible for.
    Vehicle and vessel tax, levied in addition to competent local tax authority directly, but have to register with the competent tax authorities for withholding taxes of compulsory traffic accident liability insurance for motor vehicles (hereinafter referred to as compulsory insurance) business insurance agencies collect payment.
    Sixth location for payment of travel tax and vessel registration.
    Insurance in this province, administrative region collected through compulsory insurance, the insurance institutions paid taxes on vehicles, the location for payment of compulsory insurance coverage. Article seventh tax year and pay. Tax period for vessel registration month or month of insurance compulsory insurance of the vehicle.
    () Travel unit that can pay from 1 April in each year set.
    Subject to section III of the regulation shall be exempt from taxes on vehicles and in accordance with the provisions of this article fourth periodic tax exemption and exemption certificate issued by the local tax authority's travel, other units and individual travel scheme should be in accordance with the provisions of the preceding paragraph by the taxpayer's tax return to pay travel tax.
    Eighth insurance institutions engaged in the insurance business for the withholding of motor vehicle tax, it should be at the local tax authority and under the guidance and supervision of insurance regulators, collecting pay taxes according to law, and complying with the provisions of the term and mode, submit to the competent tax authority to collect payment reports, information, solutions for collection on behalf of payment of taxes.
    Provisions by the competent local tax authority shall, in accordance with national standards, to a motor vehicle and vessel tax withholding pay for the collection and payment of fees.
    Engaged in the insurance business insurance agencies collect pay travel tax management approach, developed by provincial-level tax authorities.
    Nineth motor vehicle tax withholding agents in accordance with the regulations, and rules and these rules, and local management approach established by the tax authorities to collect payment of travel tax, taxpayers may not refuse.
    Tenth Article levels police, and traffic, and agricultural, travel management sector and the travel security technology test institutions, should in provides travel management information and handle travel of registered registration, and operating license, and regularly test (testing) and the identification make strong insurance insurance voucher, aspects, assist place tax organ strengthening on travel tax of levy management, found not paid travel tax of, should told tax people law paid travel tax, and will related information provides to place tax organ.
    11th travel tax collection and administration in accordance with the People's Republic of China Law on tax collection and management and its implementing rules and the regulations, the rules and regulations of the present measures.
    12th starting in the 2007 tax year, tax in accordance with the regulations, the rules and these regulations calculated pay. 13th these measures come into force on the date of promulgation.

    Released on October 30, 1986 in Yunnan province people's Government of the People's Republic of China interim regulations on vessel use tax rules in Yunnan province and released on January 28, 1999, concerning the adjustment of the motor vehicle and vessel usage tax taxes and is imposed by the provision of non-motor vehicle and vessel usage tax abolished at the same time.          附:云南省车船税税目税额表
│   税    目   │       子税目       │  计税单位  │每年税额│  备  注  │
│              │      大型客车      │    每辆    │ 540元  │ │
│              │(核定载客20人以上)│            │        │          │
│              ├──────────┼──────┼────┤          │
│              │      中型客车      │    每辆    │ 480元  │          │
│              │(核定载客10-19人              ) │            │        │          │
│   载客汽车   ├──────────┼──────┼────┤ 包括电车 │
│              │      小型客车      │    每辆    │ 360元  │          │
│              │ (核定载客9人以下)│            │        │          │
│ ├──────────┼──────┼────┤          │
│              │      微型客车      │    每辆    │ 240元  │          │
│              │ (排气量1升以下)  │            │        │          │
├───────┼──────────┼──────┼────┼── ───┤
│   载货汽车   │                    │ 按自重每吨 │  60元  │包括半挂牵│
│              │                    │            │        │引车、挂车│
│ 客货两用汽车 │                    │ 按自重每吨 │  60 元  │          │
│   三轮汽车   │                    │ 按自重每吨 │  60元  │          │
│   低速货车   │                    │            │        │          │
├───────┼──────────┼──────                    ┼────┼─────┤
│  专项作业车  │                    │ 按自重每吨 │  60元  │          │
│轮式专用机械车│                    │            │        │          │
│    摩托车    │ │    每辆    │  60元  │          │
│              │   200吨以下船舶    │按净吨位每吨│  3元   │          │
│              ├──────────┼──────┼────┤拖船和非机│
│              │ 201吨至2000吨船舶  │按 Net tonnage each tons │ 4 Yuan │ moving barge respectively │ │ ship ├-the-the-the-the-the-the-the-the-the-the ┼-the-the-the-the-the-the ┼-the-the-the-the ┤ by ship tax │││ 2001 to 10000 tons ship │ by net tonnage each tons │ 5 Yuan │ of 50% calculation ││├-the-the-the-the-the-the-the-the-the-the ┼-the-the-the-the-the-the ┼-the-the-the-the ┤│││ 10001 tons above ship │ by net tonnage each
Ton │ 6 ││└-------┴-----------┴--------┴; ┴;----┘ Note: weight mentioned in this table, refers to the vehicle's curb weight.