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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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(Summit No. 70th ordinary meeting of the People's Government of the Wider Self-Government Zone of 11 July 2007 to consider the adoption of Decree No. 28 of 17 July 2007 of the People's Government Order No. 28 of the People's Government of the Great Britain and Northern Ireland, effective 1 August 2007)

Article 1 establishes this approach in the light of the Special People's Republic of China Road Tax Regulations.
Article 2, in the administrative area of this self-government, all vehicles, vessels (hereinafter referred to as car boats) or the taxpayers that manage artificial car vessel taxes should pay their shipping taxes in accordance with the law.
The owner or the manager of the vehicle vessel did not pay the vessel's tax and the user should pay the vessel tax.
Article 3. The application of the tax on the vehicle vessel shall be carried out in accordance with the scale of the taxes on the Carriage of the Broad-Autonomous Region.
Article IV. Urban, rural public transport vehicles are exempted from shipping taxes.
Article 5
Article 6. The vessel tax is charged by local tax authorities where the vehicle vessel is registered.
Article 7. The insurance agency engaged in the mandatory insurance operation for motor vehicle traffic accidents shall receive the tax on boarding vehicles by law.
The taxpayer shall not reject the taxpayer when the collateral is collected by law.
Article 8. In purchasing compulsory insurance for motor vehicle traffic accidents, the taxpayer shall provide the deductor with complete tax vouchers or tax certificates for the current annual vehicle vessel tax charged by local tax authorities. It is not possible to provide a complete tax voucher or a tax deduction, and to pay the vessel tax in accordance with the standards of the vessel tax in the self-governing area.
Article 9 The taxpayer shall make a one-time declaration in the first quarter of the year, except where:
(i) Taxpayers should pay while purchasing mandatory insurance for motor vehicle traffic accidents;
(ii) The acquisition of new vehicles, which is declared to be paid within 30 days of the date of the tax obligation.
Article 10 The deductor shall, within 10 April, pay the local tax authority at the seat of the deductor at the place of the defaulter, such as the payment of the tax collection report in real terms, the legal certificate for the collection of the tax and other relevant documents, information provided by the local tax authorities and the tax collections paid in advance.
Article 11. Cargo management at all levels should assist local tax authorities in enhancing the management of shipping taxes, including by providing information on the management of car vessels.
Article 12 On 5 May 1987, the Exemptive Rules for the Use of Tax by Ships in the Wider Self-Government Zone, promulgated by the Government of the People's Democratic Party of the Great Britain and Northern Ireland.

Annex