Key Benefits:
(Adopted at the 20th ordinary meeting of the Government of Beijing, 11 March 2004, No. 146 of 25 March 2004 on the date of publication of Government Order No. 146 of 25 March 2004) The Government of the city decides to amend the Rules for the Implementation of the Interim Regulations on the Carriage of the People's Republic of China in Beijing as follows: Article 2, paragraph 2, was amended to read: “The owner of the vehicle is responsible for paying taxes when it is inconsistent with the user”. Delete paragraph 3. Article 5, paragraph 2, was amended to read: “Every person has a self-ustainable vehicle and other non-movable vehicles”. Delete article 6. Article 8 should read Article 7, paragraph 2, as follows: “Every person shall tax a motor vehicle, pay for a full year, and the tax period shall be from 1 January to the end of February”. V. Article 9 was replaced with Article 8 by amending the following: “A motor vehicle parking, debriefing, taxpayers should have a nuclear-professional certificate from the public security transport administration and a local tax administration case within one month. New motor vehicles or motor vehicle relays, use changes, and taxpayers should be subject to a declaration procedure within one month of the certificate. “The taxpayer's tax has increased and reduced the number of vehicles, which is prescribed for a period of time to the local tax administration for tax refunds and procedures.” Article 10 should be changed to Article 9 to read as follows: The payment shall be calculated on the basis of the self-contributory conditions, which shall be taxed and shall be paid on its own basis, and shall not be subject to the conditions of self-contributory contributions and be paid by the tax unit by the competent local tax authority. Individuals shall tax the tax of motor vehicles, which is charged by local tax authorities or entrusts other units to collect. “Other regulatory issues are implemented in accordance with the Tax Expropriation Act of the People's Republic of China and its Rules of Implementation and the relevant provisions of this city.” Delete article 11. The non-motive vehicle component in the Beijing City Vehicle Tax Schedule is deleted. In addition, the individual language and the order of the articles are modified and adjusted accordingly. This decision is implemented since the date of publication. The Rules for the Implementation of the Provisional Regulations on the Carriage of the People's Republic of China, which are revised in accordance with this decision, are re-published. Annex: Rules for the application of the Special People's Republic of China Road Use Tax Regulations (Amendment 2004) (Act No. 165 of 27 December 1986 by the Government of the People of Beijing, issued the first amendment to the Constitution of 25 March 1991 in accordance with Order No. 6 of the Beijing People's Government, in accordance with Order No. 146 of 25 March 2004) Article 1 establishes this rule in accordance with the provisions of article 9 of the Interim Regulations on the Use of Taxation by Vehicles of the People's Republic of China (hereinafter referred to as the Regulations). Article 2 units or individuals owned and used by car boats in this city shall pay taxes on the use of vehicles in this city. The State and the city also provide for the exception of those who are otherwise required. The owner of the vehicle is responsible for paying taxes when it is inconsistent with the user. Article 3. The taxpayer has an operating agency with taxes on the location of its independent accounting agency; the absence of an operating agency and tax on its residence. Article 4 In addition to the provisions of Article 3 of the Regulations, the following car boats are exempted from the tax on the use of the vessel: The use of vehicles within the enterprise, the cause unit does not reach the public road; 2 Individuals have self-employed self-employment and other non-movable vehicles. Article 6. Net metrics of loaded vehicles, half-tons (a half-tons) are calculated at half-tons, with more than half-tons disobedience of one metric tons. The vehicle is converted into a vehicle or delivery, a passenger and a vehicle and is charged in accordance with the type of vehicles approved by the public security transport management. Special vehicles, such as engineering vehicles, heavy cars, are charged on the basis of their original specifications, without weight, and may be charged against the same type of vehicle. Article 7 The unit shall tax mobile vehicles, which shall be taxed on a full-year basis, shall be paid in two instalments, from 1 January to 15 January and from 1 July to 15 July. 2 Liberal cars for personal tax should be taxed, paying a full-year tax period from 1 January to the end of February. Article 8. Removal, release of motor vehicles, taxpayers should have a nuclear-stop paper from the public safety transport management, and be backed by local tax authorities within one month. New motor vehicles or motor vehicle relays, use changes, and taxpayers should be subject to a declaration procedure within one month of the certificate. After tax taxes on taxpayers, the number of vehicles increased and reduced by the time specified to the local tax authorities for tax refunds and procedures. Article 9. The tax unit shall register the number, type, use, etc. of the vehicle, as prescribed by the local tax authorities. The payment shall be calculated on the basis of the self-contributory conditions, which shall be taxed and shall be paid on its own basis, and shall not be subject to the conditions of self-contributory contributions and be paid by the tax unit by the competent local tax authority. Individuals shall tax the tax of motor vehicles, which is charged by local tax authorities or entrusts other units to collect. Other regulatory issues are implemented in accordance with the Tax Expropriation Act of the People's Republic of China and its implementing rules and the relevant provisions of this city. Article 10 The Beijing Metal of Vehicles, published by the Government of the people of Beijing on 4 January 1952, was also repealed. Annex Note: The wall vehicle is calculated by 70 per cent of the number of passenger or loaded car taxes, according to the number of multipliers or heavy tons. The trailer (including hand-washing) was calculated by 50 per cent of the vehicle tax. |
