Guangxi Zhuang Autonomous Region, The Implementation Of The People's Republic Of China Interim Regulations On Vehicle Tax Of Approach

Original Language Title: 广西壮族自治区实施《中华人民共和国车船税暂行条例》办法

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(July 11, 2007 Executive meeting of the people's Government of Guangxi Zhuang Autonomous Region, the 70th on July 17, 2007, the people's Government of Guangxi Zhuang Autonomous Region promulgated as of August 1, 2007, 28th), first under the People's Republic of China interim regulations on vehicle tax, combined with this practice, these measures are formulated.
    Article in this autonomous region within the administrative areas, vehicles and vessels (hereinafter car) owner or Manager of human-vehicle tax taxpayer, shall pay the tax.
    Vessel owners or managers, failure to pay taxes, people should pay taxes.
    Travel article of the applicable taxes, in accordance with these measures attached to the car taxable table of Guangxi Zhuang Autonomous Region.
    Fourth urban and rural public transport ship, shall be exempt from tax.
    Fifth place of travel tax to vehicle registration tax.
    Sixth place car by vehicle registration tax authorities.
    Article seventh in compulsory traffic accident liability insurance for motor vehicles business insurance for motor vehicle tax withholding, collecting pay taxes according to law.
    Withholding agents in accordance with the collection and payment of travel tax, taxpayers may not refuse. Article eighth when purchasing motor vehicle road accident responsibility compulsory insurance, taxpayers, should provide the withholding tax certificate issued by the current year's tax-paid vouchers or tax certificate.
    Cannot provide proof of payment receipts or tax breaks, should purchase an insurance policy, according to the State tax tax rate calculated and paid taxes. Nineth car annual pay.
    Taxpayers shall, in each year during the first quarter of disposable pay this year's tax, except in the following cases: (a) collected by withholding payment of motor vehicle and vessel tax, taxpayers should pay both to buy compulsory traffic accident liability insurance for motor vehicles; (b) the purchase of new vehicles, on the date of the tax liability arising in the 30th and pay.
    Tenth withholding should be on the 10th of the next month the withholding is located where the tax authorities submit collection on behalf of tax reporting forms, collecting tax legal documents and other relevant documents and information provided by local tax authorities and handed over last month to collect and pay taxes.
    11th travel management departments at all levels shall, in providing travel management information, and to assist local tax authorities strengthen tax collection and management. 12th these measures shall come into force on August 1, 2007.

    May 5, 1987, Guangxi Zhuang Autonomous Region promulgated by the people's Government of the Guangxi Zhuang Autonomous Region, vehicle and vessel usage tax regulations repealed simultaneously.              附:广西壮族自治区车船税税目税额表
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┌───────────────────────┬───────┬─────┐
│                   税    目                   │   计税单位   │  年税额  │
├───────────────────────┼───────┼─────┤
│一、载客汽车                                  │   ││├-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 ┤ │ large bus (approved passenger number is greater than or is equal to 20 people) │ each car │ 480 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-the-the ┤ │ medium bus (approved passenger number is greater than 9 people and is less than 20 people) │ each car │ 420 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-the-the ┤ │ small bus (approved passenger number is less than or is equal to 9 people) │ each car │ 360 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-the-the ┤ │ micro bus (engine cylinder total exhaust volume is less than or is equal to 1 rose) │ each car │ 60 Yuan │ ├-the-the-the-the-the-the-the-the-the-the-the-the-the-the-the-the-the-the-the-the
───┼───────┼─────┤
│二、载货汽车                                  │  接自重每吨  │   60元   │
├───────────────────────┼───────┼─────┤
│三、三轮汽车、低速货车(含三轮农用运输车)    │  按自重每吨  │   60元   │
├───────────────────────┼───────┼─────┤ │四、摩托车                                    │     每辆     │   36元   │
├───────────────────────┼───────┼─────┤
│五、专业作业车和轮式专用机械车                │  按自重每吨  │   60元   │
├───────────────────────┼───────┼─────┤
│六、船舶(不                           含拖船和非机动驳船)              │              │          │
├───────────────────────┼───────┼─────┤
│净吨位200吨及以下                             │ 按净吨位每吨 │   3元    │
├───────────────────────┼───────┼─────┤
│净吨位201吨至2000吨                         │ By net tonnage each tons │ 4 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-the-the ┤ │ net tonnage 2001 tons to 10000 tons │ by net tonnage 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-the-the ┤ │ net tonnage 10001 tons and above
                                                                                                                      │ 按净吨位每吨 │   6元    │
├───────────────────────┼───────┴─────┤
│七、拖船和非机动驳船                          │ 分别按船舶税额的50%计算 │
└───────────────────────┴─────────────┘
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