Jilin Provincial Tax Measures For The Implementation Of

Original Language Title: 吉林省车船税实施办法

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(July 9, 2007 8th Executive meeting consideration of the people's Government of Jilin province on July 24, 2007, Jilin provincial people's Government announced the 191th come into force on August 1, 2007) first in order to implement the People's Republic of China interim regulations on the tax provisions of the combining with actual, these measures are formulated. Article in my province, the vehicles and vessels (hereinafter referred to as travel) of the owner or manager shall pay travel tax in accordance with these regulations.
    Vessel owners or managers, failure to pay taxes, people should pay taxes.
    Travel in these measures refers to the vessel registered in travel management according to law.
    Travel article of the applicable taxes, in accordance with these rules is imposed by the calculation of the travel tax tables in Jilin province.
    Fourth article following travel exemption travel tax: (a) non-motor vehicle ship (not including non-mobile barge); (ii) tractor; (three) fishing, and farming fishing; (four) army, and armed police dedicated of travel; (five) police with travel; (six) according to about provides has paid ship tons tax of ship; (seven) in accordance with China about legal and China concluded or participate in of international treaty of provides should be duty-free of foreign China Embassy, and Consulate and international organization China institutions and about personnel of travel.
    For urban and rural public transportation vehicles, effective January 1, 2007 from levy taxes, duty free range determined by provincial-level tax authorities.
    Article fifth from January 1, 2007, vehicle tax in accordance with the People's Republic of China interim regulations on the tax and the People's Republic of China interim regulations on the tax rules and regulations calculated and paid.
    Article sixth vehicle tax collected by the local tax authorities are responsible for.
    Article seventh compulsory traffic accident liability insurance for motor vehicles (hereinafter referred to as compulsory insurance) insurance agencies operating for motor vehicle tax withholding, collecting pay taxes according to law.
    Article eighth car tax: taxpayers cover the mandatory insurance, insurance, where the insured compulsory insurance institution; does not cover the mandatory insurance, local competent tax authorities where the taxpayer.
    Nineth obliged to pay taxes, for travel management Department issuing vehicle registration certificates or certificate records the date of the current month. Article tenth taxpayers failing to travel management Department to deal with tax and vessel registration, acquisition of vehicles contained in invoices issued in the month as obliged to pay taxes on time.
    No registration procedures for travel and is unable to provide travel purchase invoices, approved by the competent local tax authority for tax liability occurred. 11th travel tax once declared and paid on an annual basis.
    Cover the compulsory insurance, payment period for insurance at the same time; does not cover the mandatory insurance, tax deadlines for tax occurs before the 10th of the next month, taxpayers shall during the term of the tax to the tax authorities on their own tax returns. 12th paid or receive tax exemption for vehicles, taxpayers when the insured, should provide the withholding tax certificate issued by the current tax clearance certificate or tax exemption certificate.
    Cannot provide proof shall be insured in accordance with this regulation when the car tax rate calculated and paid taxes.
    13th public security, transport, agriculture, fishing, military and other departments with travel management functions should be of legally registered vehicle licence, type, owner of the relevant information on a quarterly basis to the local tax authorities, assist the local tax authorities strengthen tax collection and management.
    Article 14th administration of tax collection, in accordance with the People's Republic of China Law on tax collection and management, the People's Republic of China interim regulations on taxes and the People's Republic of China implementing rules of interim regulations on the tax provisions of and the measures implemented.
    15th the specific problems in the application of these measures, by the local tax authorities in Jilin province is responsible for the interpretation. 16th these measures shall come into force on August 1, 2007.
    Released in 1987, implementing rules of the Jilin provincial vehicle tax (JI governance [1987]163) and this approach to publishing in the province prior to the release of vessel usage tax, vehicle license tax abolition of other relevant documents at the same time.                                  附件:吉林省车船税额表

    附件:吉林省车船税额表
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┌────────────┬──────┬──────┬─────────────────┐
│        税    目        │  计税单位  │  每年税额  │             备    注             │
│                        │            │   (元)   │ │
├─┬──────────┼──────┼──────┼─────────────────┤
│  │  大型客车(电车)  │    每辆    │    600     │核定载客人数大于或者等于20人      │
│载├──────────┼──────┼──────┼─────────────────┤
│客│  中型客车(电车)  │    每 Car │ 540 │ approved passenger number is greater than 9 people and is less than 20 people │ │ steam ├-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-the-the-the-the-the-the ┤ │ car │ small bus (tram) │ each car │ 480 │ approved passenger number is less than or is equal to 9 people ││├-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-the-the-the-the-the-the ┤││ micro guest 车(电车)  │    每辆    │    300     │发动机气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 │ 96 │ including half hanging tractor, and trailer │ ├-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-the-the-the-the-the-the-the-the ┤││││ three car refers to in vehicles management sector registration for three │ │ three car │ by weight each tons │ 84 │ car or three agricultural Transporter vehicle.  │ │ Speed truck │││ truck is registered in the vehicle management for low speed │││││ trucks or four-wheeled farm transport vehicle of a motor vehicle.            │ ├-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-the-the-the-the-the-the-the-the ┤││││ special job car is refers to device has dedicated equipment or device │ │ special job car │ by weight each tons │ 60 │ with, for special job of motor vehicle; round type dedicated │ │ round type dedicated mechanical car │                │ │ Machinery refers to handling, excavation, formation of │││││ wheel style machines on their own.            │
├────────────┼──────┼──────┼─────────────────┤
│         摩托车         │    每辆    │     60     │                                  │
├─┬──────────┼──────┼──────┼─────────────────┤
│  │     净吨位200      │   │     3      │                                  │
│  │      吨以下的      │            │            │                                  │
│  ├──────────┤            ├──────┤                                  │

│ │ │ │ 4 │││ 201 tons net machine │││ tugs and non-motorized barge to 2000 tons respectively, according to the shipping amount 50 │ │ ├--------------┤ ├ a tonne of net tonnage------┤ rate │ │船│    净吨位2001吨    │            │     5      │                                  │                                    ┃
│  │    至10000吨的     │            │            │                                  │
│  ├─ ─────────┤            ├──────┤                                  │
│  │    净吨位10001     │            │     6      │                                  │

│  │      吨以上的      │            │            │                                  │
└─┴──────────┴──────┴──────┴─────────────────┘
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