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

Subscribe to a Global-Regulation Premium Membership Today!

Key Benefits:

Subscribe Now for only USD$20 per month, or Get a Day Pass for only USD$4.99.
(June 27, 2007 Executive meeting of the Shandong provincial people's Government, the 97th through June 30, 2007, Shandong provincial people's Government announced come into force on the date of promulgation, 196th) article in accordance with the People's Republic of China interim regulations on vehicle tax and other relevant laws, administrative regulations, combined with the facts of the province, these measures are formulated.
    Second according to law in the travel management Department in the province registered vehicles, ships (hereinafter car) owner or Manager of human-vehicle tax taxpayer, should pay taxes.
    Vessel owners or managers, failure to pay taxes, people should pay taxes.
    Article III application of the travel tax, according to Shandong province, annexed to the present approach of the car vehicle taxable table table of the ship and vessel tax taxable items and tax.
    Fourth urban and rural public transportation boat temporarily exempt from taxes; other duty-free range, in accordance with the People's Republic of China interim regulations on tax provisions of that article.
    Fifth in the compulsory traffic accident liability insurance for motor vehicles business insurance agencies for the withholding of taxes should be the collection and payment of travel tax.
    Sixth place, where the administration of tax collection by the taxpayers tax departments.
    Where the taxpayers in these measures refers to units (organizations) organization is located or the individual's residence is located.
    Collected through withholding payment of travel tax collection and administration from withholding local local tax departments.
    Article seventh location for payment of travel tax taxpayer is located.
    Collected by withholding payment of motor vehicle and vessel tax, tax the withholding agent is located.
    Eighth taxpayer at the time of payment of travel tax and travel users, shall, in accordance with the provisions to the local tax department or withholding agent provides information about travel.
    Nineth obliged to pay taxes, for travel management Department issuing vehicle registration certificates or certificate records the date of the current month.
    Taxpayers failing to travel management departments registration procedures for taxable travel, with travel time of a month as contained in purchase invoices obliged to pay taxes on time.
    No registration procedures for travel and is unable to provide travel purchase invoices, and approved by the local tax authorities for tax liability occurred. Article tenth car declare and pay the tax year.
    Specific tax deadlines established by the county tax Department, city divided into districts of local taxation departments.
    Collected by withholding payment of motor vehicle and vessel tax, travel tax assessable period for tax-payers to buy day of compulsory traffic accident liability insurance for motor vehicles.
    11th taxable vehicle and vessel tax paid when buying compulsory traffic accident liability insurance for motor vehicles.
    Taxpayers who paid or in accordance with the provisions of travel tax exemption procedures, when purchasing motor vehicle road accident responsibility compulsory insurance certificate no longer pay travel tax.
    Taxable travel did not attend compulsory traffic accident liability insurance for motor vehicles, the taxpayer shall report and pay tax on their own within the specified period.
    12th collected through withholding agents shall perform the payment obligations, promptly handed over to the local taxation Department collected payment of taxes, and in accordance with the provisions of the local tax department providing and collecting information relating to the payment of taxes.
    13th local taxation departments shall, in accordance with the provisions of article collection on behalf of the paid withholding tax charges.
    Fee management and use in accordance with the relevant provisions of the State.
    14th public security, traffic, agriculture, quality supervision, fisheries, Marine Department should assist local taxation departments in tax collection and administration, provide travel management information on a regular basis.
    15th in violation of this regulation, in accordance with the People's Republic of China Law on tax collection and management.
    Tax year in 16th article of the rules, since the Gregorian calendar from January 1, to December 31.
    The 2007 tax year, taxes in accordance with the People's Republic of China interim regulations on taxes and regulations calculated and paid. 17th these measures come into force on the date of promulgation. Released January 13, 1962 in Shandong province people's Committee on the strengthening of the car, ship management and comprehensive collecting vessel license tax regulations (no 14th Lu Cai) issued by the people's Government of Shandong province, on November 26, 1986, the Shandong provincial people's Government on the implementation of People's Republic of China interim regulations on vessel use tax implementation rules (Lu Zheng [1986]119), the people's Government of Shandong province, September 6, 1999, issued by the
    Shandong provincial people's Government on the adjustment of vehicle tax and vessel usage license plate tax harmonization of vehicle tax rate notice (Lu Zheng [1999]101) repealed simultaneously.            Annex: 1. Shandong province travel tax vehicles items tax table 2. travel tax ship items tax table annex 1: Shandong province travel tax vehicles items tax table = ┌-the-the-the-the-the-the ┬-the-the-the-the-the-the ┬-the-the-the-the ┬-the-the-the-the-the-the-the-the-the-the-the-the-the-the-the-the-the ┐ │ items │ meter tax units │ years tax │ notes │ ├-the-the-the-the-the-the ┼-the-the-the ┬-the-the ┼-the-the-the-the ┼-the-the-the-the-the-the-the-the-the-the-the-the-the-the-the-the-the ┤ │                          │ │ │ Big │ 600 Yuan approved passenger number is greater than or equal to 20 people (including ││││││ trams).   │││├-┼-┼--------------------┤││ ¦ Medium ¦ 480 Yuan approved passenger more than 9 and less than 20 people.     │ │ │ ├ Passenger motor cars-┼-┼-------------------------small ┤││ │ │ │ 420 Yuan approved passenger less than or equal to 9.                                │
│            │      ├──┼────┼─────────────────┤
│            │      │微型│ 240元  │发动机气缸总排气量小于或者等于1升 │
│            │      │    │        │。            │ ├-------┼-┴-┼-┼--------------------┤ │ │ │ │ 96 Yuan a tonne weight in truck including semi-trailer towing vehicle and the trailer.

├──────┼──────┼────┼─────────────────┤
│  三轮汽车、│  自重每吨  │  60元  │                                  │
│  低速货车  │            │        │                                  │
├──────┼──────┼────┼─────────────────┤          │ Motorcycle │ each car │ 60 Yuan ││├-the-the-the-the-the-the ┼-the-the-the-the-the-the ┼-the-the-the-the ┼-the-the-the-the-the-the-the-the-the-the-the-the-the-the-the-the-the ┤ │ special job car, and │││ special job car is refers to device has dedicated equipment or apparatus │ │ round type dedicated mechanical │ weight each tons │ 96 Yuan │, for special job of motor vehicle; round type dedicated machine │ │ car                  │││ Refers to armed car has the handling, mining, formation of wheeled machines on their own equipment, such as │││││. │
└──────┴──────┴────┴─────────────────┘
=tbl/>

    附件2:车船税船舶税目税额表
=
┌─────────────┬───────┬──────────────┐
│         计税单位         │年税额(每吨)│          备    注          │
├─────────────┼───────┼──────────────┤
│      Net tonnage is less than or equal to 200 ton tug ¦ 3 ¦ refers specifically for drag (pushing) transported │ ├----------------┼--------┤ professional jobs lost ships ships.       │ │ 201 tons to 2000 tons net ¦ 4 ¦ draught according to engine power 2 HP folding │ ├--------------┼--------┤ 1 tons net tonnage levy.              │ │ 2001 to 10000 tons net tonnage ¦ 5 ¦ draught and non-motorized barge, respectively to ship dues │ ├----------------┼--------┤ calculated on the basis of 50%.
                                                                                          │
│  净吨位10001吨及其以上   │     6元      │                            │
└─────────────┴───────┴──────────────┘
=tbl/>

Related Laws