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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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(Adopted by the 8th ordinary meeting of the People's Government of Glin, 9 July 2007, No. 191 of the People's Government Order No. 191 of 24 July 2007 (Act No. 191 of 1 August 2007)

In order to follow up on the provisions of the Special People's Republic of China Road Tax Regulations, this approach has been developed in the light of my province's actuality.
Article 2, in my province, the owner of the vehicle, ship (hereinafter referred to as a vehicle vessel) or the manager shall pay the vessel tax in accordance with the provisions of the scheme. The owner or the manager of the vehicle vessel did not pay the vessel's tax and the user should pay the vessel tax.
The vehicle vessel referred to in this approach is a vehicle vessel registered by law in the vehicle management.
Article 3. The application of the tax on the vehicle vessel is calculated in accordance with the glinter's surface attached to the scheme.
Article 4:
(i) Non-moile vehicle vessels (excluding non-motive vessels);
(ii) Sustra;
(iii) Fishing;
(iv) The military, the veterans dedicated to the police;
(v) The vehicle vessel;
(vi) The ship that has paid the vessel's tax in accordance with the relevant provisions;
(vii) Foreign embassies, consular offices and international organizations stationed in Warsaw and their associated personnel should be exempted in accordance with the provisions of our relevant legislation and international treaties concluded or attended by my country.
For urban and rural public transport vehicles, the ban on the tax on car vessels, effective 1 January 2007, was determined by local tax authorities in the province.
Article 5
Article 6 Cargo taxes are charged by local tax authorities.
Article 7. The insurance agencies engaged in the mandatory insurance for motor vehicle traffic accidents (hereinafter referred to as heavy-risk) operations are distributors of the motor vehicle vessel tax and should receive the shipment vessel tax in accordance with the law.
Article 8. Cyber levies: the taxpayer's strongholding, the insurance agency at the place where the bond was paid; the absence of a bondy and the local tax authority at the location of the taxpayer.
Article 9
Article 10 The taxpayer has not been required to deal with the vessel's registration process, which takes time when the vessel acquires the tax obligation contained in the invoice as a vehicle vessel during the month of the month of time. The tax obligations approved by the competent local tax authorities were incurred in connection with the failure to process the ship registration process and the failure to provide the invoice for the acquisition of the vehicle vessel.
Article 11. The vessel's tax shall be declared and paid on a one-year basis. The taxpayer shall, by 10 months prior to the start of the tax obligation, declare tax taxes to the competent tax authorities within the tax period while the tax period is collateral.
Article 12 Vehicles that have completed taxes or are subject to the provision of a tax exemption tax, and the taxpayer shall provide the collateral certificate or tax certificates to the taxpayer for the year's vehicle vessel taxed by the tax authorities. It is not possible to provide proof that the vessel tax shall be paid at the time of the insurance, in accordance with the standard of the vessel tax of the vehicle.
Article 13 Public security, transport, agriculture, fisheries, military and other sectors with vehicle fleet management functions should communicate to local tax authorities the relevant information of the vehicle vessel registered under the law and assist local tax authorities in enhancing the management of the vessel tax.
Article XIV regulates the tax collection of vehicles, in accordance with the National People's Republic of China's tax administration, the provisional regulations on the taxes of the People's Republic of China on vehicles, the application of the Rules and the provisions of this approach.
Article 15. Specific issues in the application of this approach are explained by local tax authorities in Glin.
Article 16 is implemented effective 1 August 2007. Other relevant documents issued in the provinces prior to the publication of the Law on the Use of Taxation for Vehicles in Glinhlin Province in 1987 (Police No. [1987] 163) and the use of the vessel in the first province prior to the publication of the scheme were cancelled.
Annex

Annex