In Hunan Province, The Implementation Of The People's Republic Of China Interim Regulations On Vehicle Tax Of Approach

Original Language Title: 湖南省实施《中华人民共和国车船税暂行条例》办法

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(June 29, 2007, Hunan provincial people's Government, the 107th Executive meeting on July 30, 2007, Hunan provincial people's Government promulgated as of July 30, 2007, No. 214) first in order to strengthen tax collection and management, in accordance with the People's Republic of China interim regulations on the tax provisions of the combining with actual, these measures are formulated.
    Article in travel management according to law within the administrative area of the province registered vehicles and vessels (hereinafter car) owner or Manager of human-vehicle tax taxpayer, shall pay the tax.
    Vessel owners or managers do not pay taxes according to law, shall be paid on his behalf. Taxable travel article applicable taxes, in accordance with these measures annexed to the Hunan provincial vehicle tax table calculation.
    Number of passengers involved in the tax table, weight (curb weight), net tonnage, horsepower tax standards in travel management sectors, such as issuing vehicle registration certificates or certificate whichever is contained in the corresponding project.
    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.
    Article fifth the following temporary travel tax exemption: (a) in accordance with the stipulated by the competent administrative Department of urban construction lines, site and time of operation of urban public transport vehicles, (ii) in the County (the county seat) according to the transport authority of the following lines of passenger vessel operated, (iii) in the navigable waters between the two sides fixed maneuvering to and from passenger ferry.
    Article sixth vehicle tax collected by the local tax authorities are responsible for.
    Compulsory traffic accident liability insurance for motor vehicles business insurance institutions shall be the withholding.
    Article seventh location for payment of travel tax and vessel registration or payment of motor vehicle road accident responsibility compulsory insurance is located.
    Used across provinces, autonomous regions and municipalities directly under the vehicle, the location for payment and vessel registration. Article eighth obliged to pay taxes, for travel management Department issuing vehicle registration certificates or certificate records the date of the current month. Registration procedures for vehicles not in travel management sector's taxable travel, to travel as of the month of the purchase invoice time 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.
    Nineth taxes levied by year, time to pay.
    Taxpayers themselves to the vehicle registration tax authorities to pay, should be before June 30 that year, disposable and pay taxes that year.
    New acquisition of travel that are not paying taxes, taxpayers shall at the time of purchase within 60 days of the date of travel and pay taxes that year.
    Collected by withholding payment of travel tax, taxpayers should pay both to buy compulsory traffic accident liability insurance for motor vehicles.
    Article in line with the way article fifth provisional exemption tax taxpayer, shall apply to the vehicle registration to the local tax authorities, tax exemption after it has been approved.
    11th in a tax year, has resorted to robbery of vehicles, scrap, loss, taxpayers issued by relevant authorities and proof of payment receipts, applied to the local competent tax authorities where the tax return since the robbery, scrapped, destroyed or lost during the months up to the end of the tax year in taxes.
    Refund theft of travel, lost, taxpayers from the certificate issued by the public security organs should be calculated and paid taxes in the month.
    12th withholding at the time of compulsory traffic accident liability insurance for motor vehicles business, paid taxes on vehicles should be taxpayer-paid (tax-exempt) copy of the documents as an annex to the policy, local tax authorities for inspection. Unpaid taxes on vehicles collected through withholding agents shall, pay taxes and compulsory traffic accident liability insurance for motor vehicles insurance policy endorsed by the amount of information, as proof of taxpayer-paid.
    Unless otherwise specified, withholding agents are no longer issued to the taxpayers of the tax certificate.
    Taxpayers who paid taxes at the time of purchase of compulsory traffic accident liability insurance for motor vehicles, shall provide the withholding agent with this year's tax-paid (tax) receipts and related information.
    13th collection on behalf of the taxpayers withholding tax dispute, may appeal to the local tax authority, where the tax, where the tax authorities should be dealt with according to law.
    14th withholding agents should be in place before the 10th day of each month to the local tax authorities last month reported solutions collected in taxes.
    15th people's Governments above the county level shall strengthen leadership of the administration of tax collection.
    Travel management should be made available to the local tax authorities relevant travel information information management, assist in tax collection and administration.
    Travel in 16th article of the rules, including at airports, ports and other places or jobs within the enterprise, the vessel registered in travel management according to law.
    Managers in these measures refers to administrative access to the travel, do not have ownership of the unit.
    Travel management in these measures refers to public security, transportation, agriculture, fishing, military and other sectors of travel management functions according to law.
    17th, 2007 tax year, tax calculated and paid in accordance with this approach. 18th article this way come into force on the date of promulgation.
    August 15, 2003 issued by the provincial people's Government of Hunan province and vessel usage tax implementation rules (Hunan Government issued [2003]15) repealed simultaneously. 附件:《湖南省车船税税额表》

│        税    目        │    计税单位    │ 年税额 │     备    注     │
├──┬─── ──────┼────────┼────┼─────────┤
│    │ 小型(9座以下)  │      每辆      │  360   │    月税额30元    │
│ 载 ├─────────┼────────┼────┼─────────┤
│ 客 │ 中型(10-19座)  │      每辆      │  420   │    月税额35元    │
│ 汽 ├─────────┼───── ───┼────┼─────────┤
│ 车 │ 大型(20座以上) │      每辆      │  480   │    月税额40元    │
│    ├─────────┼────────┼────┼─────────┤
│    │     微型客车     │      每辆      │  240   │    月税额20元    │
├──┴─────────┼────────┼────┼──          -The-the-the-the-the-the-the ┤ │ laden car │ by weight each tons │ 84 │ months tax each tons 7 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 ┤ │ three car, and speed truck │ by weight each tons │ 60 │ months tax each tons 5 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 ┤ │ motorcycle │      每辆      │   48   │    月税额4元     │
│    │ 小于或等于200吨  │  按净吨位每吨  │   3    │                  │
│    ├─────────┼────────┼────┤                  │
│ 船 │  201吨                  至2000吨   │  按净吨位每吨  │   4    │                  │
│    ├─────────┼────────┼────┤                  │
│ 舶 │ 2001吨至10000吨  │  按净吨位每吨  │   5    │                  │
│    ├─────────┼────────┼────┤
    │││ 10001 and above │ │ 6 ││└ per tonne net tonnage-┴;--------┴-----------┴; ┴;--------┘ =tbl/> Note: 1 mini car refers to the engine cylinders total capacity less than or equal to 1 l passenger cars. 2, special vehicles and wheeled machinery and other types of specialty vehicles in the light truck tax standards, according to the weight is counted.
                          Tax on passenger car truck units and the tax rate levied.