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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(June 29, 2007, Qinghai province, the people's Government of the 66th general meeting by Qinghai provincial people's Government on July 5, 2007 released come into force on the date of promulgation, 58th), first under the People's Republic of China interim regulations on vehicle tax (hereinafter referred to as the regulations) and the People's Republic of China interim regulations on tax regulations (hereinafter referred to as the implementing rules) regulations, combined with the facts of the province, these measures are formulated.
    Second vehicles and vessels within the administrative area of the province (hereinafter car) owner or Manager of human-vehicle tax taxpayer, shall, in accordance with the regulations, the rules for the implementation of these measures and pay taxes.
    Travel in these measures refers to the vessel registered in travel management according to law.
    Specific tax travel article, in accordance with these measures annexed to the Qinghai provincial taxes on taxable items table implementation.
    Fourth and rural to urban public transportation public transportation temporarily exempt from payment of travel tax.
    Article fifth vehicle tax collected by the local tax authority responsible for. Sixth car location for payment and vessel registration.
    Travel focus on State (or municipal) travel and management departments registration, location of the vessel owners or managers the local tax authorities at the county level are responsible for the collection. Article seventh tax levied by years, once paid.
    Collection for the first quarter of each year.
    Compulsory traffic accident liability insurance for motor vehicles by engaging in business insurance agencies collect 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, the implementation of a levy.
    Without compulsory traffic accident liability insurance for motor vehicles vehicle, paid by the taxpayers to the seat of the local tax authorities.
    Eighth public security, traffic, farming, military and travel management travel management information should be provided in time, with the local tax authorities to tax collection and administration.
    Nineth, travel tax collection and administration in accordance with the People's Republic of China Law on tax collection and management, the regulations, the implementing rules and regulations of the present measures.
    Tenth city public transport in these measures refers to the cities, counties, area in accordance with the relevant provisions of the route, site, operating time and price for public riding passenger vehicles.
    Rural public transport means at the County (City) and the adjoining counties (cities), village to village, village and town, village and the counties, townships, towns, and counties between lines in accordance with relevant departments, sites, operating time and prices for public riding passenger vehicles.
    11th the specific problems in the application of these measures, interpreted by the financial Department of the province, in conjunction with the local tax authorities. 12th these measures come into force on the date of promulgation.
    May 11, 1987, published by the people's Government of Qinghai provincial vehicle tax regulations and vessel license tax related provisions repealed simultaneously.                附件:青海省车船税税目税额表

    附件:青海省车船税税目税额表
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┌────────┬──────┬────────┬──────┬─────────────┐
│    税    目    │   子税目   │    计税单位    │年税额(元)│         备    注         │
├────────┼──────┼────────┼──────┼─────────────┤
│                │  大型汽车  │       辆       │    540     │核定乘座人数大于或者等于20│
│                │            │                │            │人的载客汽车              │
│                ├──────┼────────┼──────┼─────────────┤
│                │  中型汽车  │       辆       │    480     │核定乘座人数大于9人且小于 │
│    载客汽车    │            │                │            │20人的载客汽车            │
│                ├──────┼────────┼──────┼─────────────┤
│                │  小型汽车  │       辆       │    420     │核定乘座人数小于或者等于9 │
│                │            │                │            │人的载客汽车              │
│                ├──────┼────────┼──────┼─────────────┤
│    │  微型汽车  │       辆       │    180     │发动机汽缸总排气量小于或者│
│                │            │                │            │等于1升的载客汽车         │
├────────┼──────┼────────┼──────┼─────────────┤
│    载货汽车            │            │ 按自重(每吨) │     60     │包括半挂牵引车、挂车、客货│
│                │            │                │            │两用汽车                  │
├────────┼──────┼────────┼──────┼─────────────┤
│   专项作业车   │ │ 按自重(每吨) │     60     │                          │
├────────┼──────┼────────┼──────┼─────────────┤
│ 轮式专用机械车 │            │ 按自重(每吨) │     60     │                          │
├────────┼──────┼────────┼─────                          ─┼─────────────┤
│三轮汽车低速货车│            │ 按自重(每吨) │     60     │                          │
├────────┼──────┼────────┼──────┼─────────────┤
│     摩托车     │            │      每辆      │     60     │                          │
├────────┼──────┼────────┼──────┼─────────────┤
│                │净吨位小于或│按净吨位(每吨)│     3      │                          │
│                │等于200吨   │                │            │            │
│                ├──────┼────────┼──────┤                          │
│                │净吨位201吨 │按净吨位(每吨)│     4      │                          │
│                │至2000吨    │                │            │ Draught and non-motorized barge, respectively powered by │ │ powerboat ├------┼--------┼------┤ shipping tax net tonnage of computation │││ 50% │ press 2001 tons net tonnage (per ton) │ 5 ││││ to 10000 tons │ │    │                          │
│                ├──────┼────────┼──────┤                          │
│                │净吨位10001 │按净吨位(每吨)│     6      │                          │
│                │及其以上
                                                                                                                    │                │            │                          │
└────────┴──────┴────────┴──────┴─────────────┘
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