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Shandong Province Implemented The People's Republic Of China Interim Regulations On Vehicle Tax Of Approach

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

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(Adopted at the 97th ordinary meeting of the People's Government of the Province of San Suu Kyi on 27 June 2007 by Decree No. 196 of 30 June 2007 on the date of publication)

Article 1 establishes this approach in the light of the Special People's Republic of China Road Tax Regulations and relevant laws, administrative regulations.
Article 2 provides that all persons who are registered by the vehicle fleet management in this province, the vessel (hereinafter referred to as the vehicle vessel) or the taxpayer who administers the artificial vehicle vessel tax shall pay the vessel tax.
The owner or the manager of the vehicle vessel did not pay the vessel's tax and the user should pay the vessel tax.
Article 3. The application of the tax on the vehicle vessel is carried out in accordance with the “Taximum on the tax on vehicle vehicles in the Province of San Orientale Province” attached to this scheme and the “Clace tax on ships”.
Article IV: Cities, rural public transport boats are exempted from the vessel tax; other tax exemptions are carried out in accordance with article 3 of the Provisional Regulations on the People's Republic of China Carriage Tax.
Article 5 Insurance agencies engaged in the mandatory insurance operation for motor vehicle traffic accidents shall be taxed on boarders.
Article 6.
The scheme referred to the location of the taxpayer as the location of the unit (organization) or the place of residence of the individual.
The tax collection of the collateral by the distributor is governed by the local tax authorities at the location of the collaborator.
Article 7.
The tax area is at the location of the payer's obligation by the deductor of the vessel.
Article 8. The taxpayer and the car vessel user shall provide the relevant information on the vehicle vessel in accordance with the provisions of the provision for the local tax sector or the deductor.
Article 9
The taxpayer has not been able to deal with the registration of the vessel in accordance with the provisions, and the time has occurred in the month of the purchase of the invoice by the vehicle vessel as a tax obligation on the vehicle vessel.
Invoices for the acquisition of a vehicle vessel are not processed and cannot be provided, and the tax obligations approved by the local tax authorities arise.
Article 10 The specific declaration of the tax period is determined by the local tax authorities of the district, and the local tax sector of the area is reported.
The tax of the vessel tax on the vehicle tax, which was collected by the deductor, is the day when the taxpayer purchases the mandatory insurance for motor vehicle traffic accidents.
Article 11 shall be paid in connection with the purchase of compulsory insurance for motor vehicle traffic accidents.
The taxpayer has completed the tax or has processed the tax exemption procedures under the regulations, and the vessel tax is no longer paid at the time of the purchase of the mandatory insurance for motor vehicle traffic accidents.
The tax vessel shall not participate in the mandatory insurance for motor vehicle traffic accidents, and the taxpayer shall declare its tax on its own within the prescribed period.
Article 12. The distributor shall meet the obligations of generation, distributing taxes to local tax authorities in a timely manner, and providing information relating to the collection of tax in the local tax sector, in accordance with the provisions of the local tax authorities.
Article 13. The local tax authorities shall pay for the payment of the payment of the payment of the payment of the payment of the payment of tax charges by the deductor.
The management of the fees is carried out in accordance with the relevant national provisions.
Article 14. Public security, transport, agriculture, quality technical supervision, fisheries and maritime sectors should assist local tax authorities in the management of ship taxes and provide regular information on the management of vehicle vessels.
Article 15, in violation of the provisions of this approach, is dealt with in accordance with the Tax Excise Management Act of the People's Republic of China.
Article 16 states that the tax year, effective 1 January, is expiring on 31 December.
From the 2007 tax year, the vessel tax was calculated in accordance with the provisions of the Provisional Regulations on Cyber Taxation of the People's Republic of China and the scheme.
Article 17 (c) The application of the Rules for the Implementation of the Interim Regulations on the Use of Cybers in the People of People of the People of the People of the People of the People of the People of the People of the People of the People of the People of the People of the People of the People of the Republic of China on 13 January 1962 (No. [1986]119), issued by the Government of the Republic of Korea on 6 September 1999 for the renovation of the Government's tax on the use of vehicles and the removal of the vehicle standards.
Annex 1.
Schedules for the tax on vessels

Annex 1:


Annex 2