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Qinghai Provincial Tax Measures For The Implementation Of

Original Language Title: 青海省车船税实施办法

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(Adopted at the 66th ordinary meeting of the People's Government of Blue Sea, 29 June 2007, No. 58 of 5 July 2007 by the People's Government Order No. 58 of 5 July 2007)

Article 1 establishes this approach in the light of the provisions of the Special People's Republic of China Road Tax Regulations (hereinafter referred to as the Regulations) and the Rules for the Implementation of the Provisional Regulations of the People's Republic of China Carriage Tax (hereinafter referred to as the Rules of Implementation).
Article 2: All persons in the administrative area of the province, ship (hereinafter referred to as a vehicle vessel) or taxpayers who manage a man-made car vessel tax shall pay the vessel tax in accordance with the provisions of the Regulations, the Rules of Implementation and this approach.
The vehicle vessel referred to in this approach is a vehicle vessel registered by law in the vehicle management.
Article 3. The specific application of the tax on the vehicle vessel shall be carried out in accordance with the Check Tax of the Carriage Tax of the Blue Sea, annexed to this scheme.
Article IV. Urban public transport vehicles and rural public transport vehicles are exempted from paying their shipping taxes.
Article 5
Article 6. The vessel's tax area is registered as a vehicle vessel. The vehicle vessel was registered in the State (land, city) vehicle fleet management and was charged by the local tax authorities of the vehicle owner or the location of the manager.
Article 7 The time was charged for each first quarter.
The tax of the vehicle vessel tax was charged on the day when the taxpayer purchases the liability for motor vehicle traffic accident insurance by an insurance agency engaged in a motor vehicle accident insurance operation.
Vehicles that do not deal with compulsory insurance for motor vehicle traffic accidents are reported by the taxpayer to local tax authorities at the location.
Article 8. Public security, transport, pastoral and military ship management should provide timely information on the management of vehicle vessels, in collaboration with local tax authorities in the management of shipping taxes.
Article 9 regulates the tax collection of vehicles, in accordance with the provisions of the People's Republic of China's Tax Excise Administration Act, the Regulations, the Rules for Implementation and the Methods.
Article 10 refers to urban public transport vehicles that are used by the public in passenger vehicles in urban, district and urban areas in accordance with the lines, sites, time and price battalions established by the relevant authorities.
Rural public transport vehicles are referred to between the villages and villages, villages and townships, villages and townships, townships, townships, townships, townships and district townships, in accordance with the lines, sites, time and price camps established by the authorities concerned.
Article 11. Specific issues in the application of this approach are explained by the provincial fiscal sector with local tax authorities.
Article 12 The relevant provisions, such as the Rules for the Application of the Carriage of Ships in the Province of 11 May 1987 and the Carmen's Recruit Tax, were also repealed.
Annex

Annex