Key Benefits:
(Adopted at the 180th ordinary meeting of the Government of the Southern Province on 8 May 2007, No. 105 of the Order of the People's Government of the River Southern Province on 11 May 2007 and published from the date of publication) Article 1 establishes this approach in the light of the Special People's Republic of China Road Tax Regulations (No. 482, hereinafter referred to as the Regulations) and the Rules for the Implementation of the Provisional Regulations of the People's Republic of China Carriage Tax Regulations (Act No. 46 of the Ministry of Finance, hereinafter referred to as the Rules). Each of the present provinces shall be subject to the provisions of the Regulations, Rules and this approach, by means of vehicles, vessels (hereinafter referred to as car boats) registered by road fleet management, such as public security, transport, agriculture, fisheries and military. Article 3. Governments at all levels should strengthen their leadership in the management of shipping taxes. Vehicle management at all levels of public security, transport, agriculture, fisheries, military etc. should provide information on the management of vehicle vessels to local tax authorities on a regular basis, and assist in the management of shipping taxes. Article IV owner of the vehicle vessel or the levant taxpayer who manages the artificial car vessel tax. 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 5 The Ministry of Finance, the local tax office may adjust the standard of the entire province's fleet of shipping taxes in accordance with the economic development situation, within the scope of the tax and tax levels set out in the Regulations and the Rules, following approval by the Government. Article 6 Urban and rural public transport trucks are temporarily exempted from car taxes, with specific exemptions determined by the provincial local tax authorities. Article 7. Cargo taxes are charged by local tax authorities. The taxpayer shall, in accordance with the law, declare tax taxes to the competent local tax authorities; receive the tax on board by the insurance agencies involved in the mandatory insurance operation for motor vehicle traffic accidents (hereinafter referred to as the deductor). Article 8. The taxpayer's own declaration of the payment of the vehicle vessel's tax on the vehicle's place of registration, and the payment of the obligation of the collateral for the payment of the motor vehicle vessel tax in the name of the collateral. Article 9. The tax obligation of the vehicle vessel tax has occurred in the month of the vessel' registration certificate or the date of the certificate of arrival. The taxpayer has not been able to deal with the registration of the vessel in accordance with the provisions, and the tax obligation of the vehicle vessel to purchase the invoice was incurred in the month of the month as a vehicle vessel tax. 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 10 The tax period of 1 January to 31 March of each year was reported by the taxpayer. The tax of the vessel tax was collected by the deductor's distributor, and the tax period of the vehicle vessel tax was the day when the taxpayer was purchasing the mandatory insurance for motor vehicle traffic accidents. Article 11. The distributor shall deduct the tax collected in advance by 10 a month to local tax authorities. The specific management approach to the collection of shipment vessel taxes was developed by the provincial local tax authorities. Article 12 The fees are charged by the financial sector in the budget. Article 13 quantify the obligation of the ship shall be paid in accordance with the provision for the payment of the vehicle by the local tax authorities and the payment of tax information. Article XIV regulates the collection of shipping taxes in accordance with the provisions of the People's Republic of China Taxation, Regulations, Rules and this approach. Article 15, starting from the 2007 tax year, the vessel's tax is calculated in accordance with the provisions of the Regulations, Rules and this approach. The application of the provisional regulations for the use of taxes by road boats in Southern Province, published by the Government of the people of the River Southern Province on 15 February 1987, and the pilot scheme for the use of levies by the Government of the People of the River Southern Province, published on 18 July 1952. Annex: |
