Advanced Search

State Administration Of Taxation On Modifying The Decisions Of The Management Measures Of Vehicle Purchase Tax

Original Language Title: 国家税务总局关于修改《车辆购置税征收管理办法》的决定

Subscribe to a Global-Regulation Premium Membership Today!

Key Benefits:

Subscribe Now for only USD$40 per month.
  In accordance with the decision on the removal of administrative approval items of the State Council (guofa (2015), 27th), the State administration of taxation decided to the vehicle purchase taxes and regulations read as follows: article 21st is amended as: "the State administration of taxation provision of duty-free catalogue on a regular basis. Atlas of vehicle purchase tax exemption management measures shall be formulated separately by the State administration of taxation.

"This decision shall take effect on February 1, 2016.

The vehicle purchase taxes and corresponding changes in the regulations in accordance with this decision, republished. Vehicle purchase taxes and regulatory regime (December 2, 2014, State administration of taxation announced on December 28, 2015, 33rd of the State administration of taxation on modifying the vehicle purchase decision amendments to tax management) article in accordance with the People's Republic of China administration of tax collection Act (hereinafter referred to as the tax collection and management law), the People's Republic of China implementation rules of tax collection and management law and the People's Republic of China interim regulations on vehicle acquisition tax of

(Hereinafter referred to as the vehicle purchase tax regulations) and related laws and regulations, these measures are formulated.

Second tax, vehicle purchase tax exemption and reduction in accordance with the vehicle purchase tax provisions of that Ordinance.

Article taxpayer vehicle purchase tax declaration to the following locations: (a) vehicle registration formalities necessary for taxpayers to vehicles registered to the competent tax authorities for tax, (ii) do not need to apply for a vehicle registration registration of taxpayers, to the local competent tax authorities where the taxpayers file tax returns.

Fourth vehicle purchasing tax declaration system.

Fifth taxpayers purchase taxable vehicle, shall, within 60 days from the date of purchase tax; taxable vehicle imported for personal use, shall, within 60 days from the date of import tax; self-produced, recipient, award-winning or otherwise obtain and use tax vehicles, should be made within 60 days from the date of tax declaration.

Sixth duty-free vehicle due to reasons such as transfer, change of use, disappearance of its tax exemption, a taxpayer should be within 60 days from the date the tax exemption disappears to the competent tax authorities to tax again.

Duty free vehicle transfer, but still belongs to the scope of duty-free, the transferee shall be purchased or obtained within 60 days from the date of vehicle to the competent tax authorities to report tax exempt again.

Seventh should be filled in when taxpayers file tax returns of the vehicle purchase tax tax forms (hereinafter referred to as the tax returns), and provide the following information: (a) the taxpayer identification, (ii) vehicle price certification; (c) the vehicle certificate and (iv) other information required by the tax authorities.

Eighth article duty-free conditions disappeared of vehicles, taxpayers in handle tax declared Shi, should truthfully fill in tax declared table, while provides following information: (a) occurred used cars trading behavior of, provides taxpayers ID ming, and used cars Sales unified invoice and vehicles acquisition tax-paid proved (following referred to-paid proved) original original; (ii) not occurred used cars trading behavior of, provides taxpayers ID ming, and-paid proved original original and the effective proved information. Nineth article vehicles acquisition tax meter tax price according to following case determine: (a) taxpayers purchase use of should tax vehicles, meter tax price for taxpayers purchase should tax vehicles and paid to sellers of all price and price outside costs, not contains VAT tax; (ii) taxpayers imports use of should tax vehicles: meter tax price = tariff-paid price + tariff + consumption tax (three) taxpayers purchase use or imports use should tax vehicles, declared of meter tax price below similar type should tax vehicles of minimum meter tax price, and no due reason of, Meter tax price for national tax General approved of minimum meter tax price; (four) taxpayers since produced, and by gift, and award or to other way made and use of should tax vehicles of meter tax price, competent tax organ reference national tax General provides of minimum meter tax price approved; (five) national tax General not approved minimum meter tax price of vehicles, meter tax price for taxpayers provides of effective price proved indicate of price. Effective price proved indicate of price obviously partial low of, competent tax organ right to approved should tax vehicles of meter tax price; (six) imports old car, and for force majeure factors led to damaged of vehicles, and inventory over 3 years of vehicles, and driving 80,000 km above of test vehicles, and national tax General provides of other vehicles, meter tax price for taxpayers provides of effective price proved indicate of price.

Taxpayers cannot provides vehicles effective price proved of, competent tax organ right to approved should tax vehicles of meter tax price; (seven) duty-free conditions disappeared of vehicles, since initial handle tax declared of day up, using years not full 10 years of, meter tax price to duty-free vehicles initial handle tax declared Shi determine of meter tax price for benchmark, each full 1 years deductions 10%; not full 1 years of, meter tax price for duty-free vehicles of original meter tax price; using years 10 (containing) above of, meter tax price for 0.

Tenth Article price outside costs is refers to sales party price outgoing purchase party charged of Fund, and fund-raising fee, and penalty (extension payment interest) and procedures fee, and packaging fee, and store fee, and quality fee, and transport handling fee, and custody fee and other various nature of price outside charges, but not including sales party agent insurance, and to purchase party charged of premium, and to purchase party charged of purchasing buyer paid of vehicles acquisition tax, and vehicles licence fee.

11th lowest tax rate refers to the State administration of taxation according to the motor vehicle manufacturer or dealer of vehicle pricing information, approved by the reference to the average market price of the vehicle purchase tax taxable value.

Vehicle acquisition tax minimum tax management measures shall be formulated separately by the State administration of taxation.

12th taxpayers who purchase or import their own taxable vehicles, tax on declared prices are lower than the minimum taxable value of taxable vehicles of the same type, without a legitimate reason, means this article Nineth (vi) provided outside the vehicle.

13th the competent tax authorities shall audit the tax return information, determine the taxable value, taxes and issue clearance certificates.

14th the competent tax authorities to file tax returns no vehicle collection and management of data and electronic information saved by the regulation.

15th vehicles have made the vehicle purchase tax, one of the following situations occurs, granting taxpayer refund to: (a) the vehicles returned to the manufacturer or dealer, (ii) equipped with fixtures qualify for tax exemption of non-transport vehicle tax; (iii) other circumstances that according to laws and regulations should be tax rebate.

16th when the taxpayer refund, you should fill in the vehicle purchase tax rebate application form (hereinafter referred to as tax rebate application form), of which I, authorized officers of the unit to the competent tax authority for tax refund formalities, provide information on the following: (a) the vehicles returned to the manufacturer or dealer, provide proof of certificate issued by the manufacturer or dealer car back and return the car invoice.

Not registered for vehicle registration, provided the original payment receipt, receipt of originals and copies of vehicle registration, provided the original payment receipt, receipt of original and motor vehicle deregistration certificates issued by the public security traffic management institutions.

(B) equipped with fixtures qualify for tax exemption of non-transport vehicle taxes imposed on it, not to handle vehicle registration, provided the original payment receipt, receipt of originals and copies of vehicle registration, provided the original payment receipt, receipt of originals.

(C) other circumstances that according to laws and regulations should be tax rebate, not to handle vehicle registration, provided the original payment receipt, receipt of originals and copies of vehicle registration, provided the original payment receipt, receipt of originals, police vehicles issued by the administration of motor vehicle deregistration certificates or other documents required by the tax authorities.

17th vehicles returned to the manufacturer or distributor, when the taxpayer refund, the competent tax authorities since the date of taxpayers file tax returns, tax deductions every full 1 year 10% to calculate the rebate amount under 1 year of age, full amount of the tax refund.

Other rebate, taxpayers when they apply for tax rebates, the competent tax authority in accordance with the relevant provisions of tax rebates.

18th article taxpayers in handle vehicles acquisition tax from (reduction) tax procedures Shi, should truthfully fill in tax declared table and vehicles acquisition tax from (reduction) tax declared table (following referred to duty-free declared table), except by this approach seventh article provides provides information outside, also should according to different situation, respectively provides following information: (a) foreign China Embassy, and Consulate and international organization China institutions and diplomatic personnel use of vehicles, respectively provides institutions proved and diplomatic sector issued of identity proved;

(B) the people's Liberation Army and people's armed police forces in military weapons and equipment orders planning vehicles, provide proof of order plans; (c) a fixation device for non-transport vehicle, vehicle interior and exterior color 5-inch photo and (iv) other vehicles, provide departments authorized by the State Council or the documents of ratification.

19th vehicle purchasing tax section Nineth "non-transport vehicles equipped with fixtures" is included in the circular of the State administration of taxation issued a fixation device of non-transport vehicles duty-free Atlas (hereinafter referred to as duty-free catalogue) of the vehicle.

20th taxpayers with fixtures in handling non-transport vehicle tax declarations, the competent tax authorities shall be verified according to the Atlas of duty-free vehicles fixtures is correct, apply procedures. 21st sat provision of duty-free catalogue on a regular basis.

Atlas of vehicle purchase tax exemption management measures shall be formulated separately by the State administration of taxation. 22nd the competent tax authorities to strengthen the management of clearance certificates shall not be handed over to the tax authorities issued by units other than.

Competent tax authorities in tax payments in full after storage issuance of clearance certificates.

Clearance certificate shall not lend, altered, traded or forged. 23rd original and copy clearance certificates, issued by car, one license per vehicle.

Kept by the owners of the originals, replicas for vehicle registration.

Tax authorities actively promote the share of vehicle purchase tax and vehicle registration departments of electronic information.

24th when buying a used car, buyers should ask the original owner for tax records.

25th article-paid proved occurred damaged lost of, owners in replacement-paid proved Shi, fill in vehicles acquisition tax-paid proved replacement table (following referred to replacement table), respectively according to following case be replacement: (a) vehicles registration registered Qian-paid proved occurred damaged lost of, competent tax organ should according to taxpayers provides of vehicles acquisition tax-paid voucher joint times or competent tax organ vehicles acquisition tax-paid voucher retained joint times or its electronic information, and vehicles qualified proved replacement;

(B) loss of vehicle registration receipt after the occurrence of the damage, the competent tax authorities shall be provided according to the owner of the motor vehicle driving license or certificate of registration, issuance of clearance certificates in original (copy is retained).

26th-paid content is inconsistent with the original information, taxpayers to the tax authorities for clearance certificates for issuing corrections.

27th styles clearance certificates, specifications, serial number printed by the State administration of taxation provisions. 28th the competent tax authorities should enhance tax source management.

Find taxpayers ' tax returns not required, resulting in not paying or pay less tax payable, according to the relevant provisions of the law on tax collection and management. Article 29th of this involves tax return and go through a table, tax refund application forms, tax returns, vehicle information sheet styles and specifications prescribed by the State administration of taxation, issued separately.

All provinces, autonomous regions, municipalities and cities with municipal State Taxation Bureau of printing use, taxpayers can also fill in the competent tax authority website to download. 30th article this way come into effect on February 1, 2015. Management measures of the vehicle purchase tax (the State administration of taxation, the 15th), the State administration of taxation on modifying the vehicle purchase tax collection and administration decided to approach (the State administration of taxation to 27th) repealed simultaneously.