Hebei Provincial Tax Measures For The Implementation Of

Original Language Title: 河北省车船税实施办法

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(April 29, 2007 Executive meeting of the Hebei provincial people's Government, the 81st by people's Government of Hebei province, April 30, 2007 [2007] the 7th release come into force on the date of promulgation) article in accordance with the People's Republic of China interim regulations on vehicle tax (hereinafter referred to as the regulations) and the facts of the province, these measures are formulated.
    Second vehicles and vessels within the administrative area of the province (hereinafter car) owner or Manager of human-vehicle tax taxpayers shall, in accordance with the provisions of the Ordinance and these rules, payment of travel tax.
    Specific tax travel article, in accordance with these measures attached to implementation of the travel tax taxable items and tax tables, Hebei province.
    Fourth article following travel exemption travel tax: (a) non-motor vehicle ship (not including non-mobile barge); (ii) tractor; (three) fishing, and farming fishing; (four) army, and armed police dedicated of travel; (five) police with travel; (six) according to about provides has paid ship tons tax of ship; (seven) in accordance with China about legal and China concluded or participate in of international treaty of provides should be duty-free of foreign China Embassy, and Consulate and international organization China institutions and about personnel of travel.
    Fifth article following city, and rural public transport ship, exemption travel tax: (a) in city in the according to city construction administrative competent sector provides of line, and site and time operating, for public ride of passenger vehicles; (ii) in County (City) and the adjacent County (City) in the village and village, and village and town, and village and County, and town and town, and town and County Zhijian according to road transport management institutions provides of line, and site and time operating, for public ride of passenger vehicles; (three) Province Government provides of other public transport ship.
    Sixth vehicle tax collected by the local tax authorities are responsible for. Article seventh tax year and pay, and pay taxes for the year.
    Beginning from January 1 to December 31 of the tax year. Eighth place, where the taxpayers shall be from January 1 to December 31 to tax authorities to declare and pay tax for the current year.
    But the law should participate in the compulsory traffic accident liability insurance for motor vehicles motor vehicles, taxpayers pay travel tax deadline for buying day of compulsory traffic accident liability insurance for motor vehicles.
    From January 1, 2007 before the implementation of these measures has been to buy compulsory traffic accident liability insurance for motor vehicles of the taxpayers, should be before December 31, 2007 to the local tax authorities and pay 2007-vehicle tax.
    Nineth taxpayers buying compulsory traffic accident liability insurance for motor vehicles without paying tax, motor vehicle road accident responsibility compulsory insurance institution shall collect payment, taxpayers may not refuse.
    Article tenth of compulsory traffic accident liability insurance for motor vehicles business insurance agencies, shall be collected in accordance with the relevant provisions of the tax to the local tax authorities in a timely manner solutions of pay or paid directly to the State Treasury.
    11th travel tax collection and management in accordance with the People's Republic of China Law on tax collection and management and the implementation of the Ordinance and the regulations.
    12th location mentioned in these measures refers to the natural person's place of residence, State organs, social organizations, enterprises and institutions of the place of tax registration or. 13th these measures come into force on the date of promulgation.

November 19, 1986, published by the people's Government of Hebei province, Hebei province, and vessel usage tax implementation measures be repealed simultaneously.     ~22附件:
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                           河北省车船税税目税额表
┌───────┬───────────┬───────┬───────┐
│     税目     │       计税单位       │   每年税额   │     备注     │
├───────┼───┬───────┼───────┼───────┤
│              │      │              大型     │    540元     │              │
│              │      ├───────┼───────┤              │
│              │      │     中型     │    516元     │              │
│   载客汽车   │ 每辆 ├───────┼───────┤   包括电车   │
│ │      │     小型     │    480元     │              │
│              │      ├───────┼───────┤              │
│              │      │     微型     │    300元     │              │
├───────┼───┴───────┼─────     ──┼───────┤
│   载货汽车   │      按自重每吨      │     96元     │包括半挂牵引车│
│              │                      │              │、挂车        │
├───────┼───────────┼───────┼───────┤
│   三轮汽车   │      按自重每吨      │     96元 │              │
│   低速货车   │                      │              │              │
├───────┼───────────┼───────┼───────┤
│    摩托车    │         每辆         │    120元     │              │
├───────┼───┬───────              ┼───────┼───────┤
│              │      │净吨位小于或者│     3元      │              │
│              │      │等于200吨     │              │              │
│              │      ├───────┼───────┤              │
│            │ │ │ │ 4 201 tons net tonnage to Yuan tugs and non-motorized barge │││ on the net │ │ │ shipping 2000 tons respectively by motor boat maneuvering ship │ │ │ ├ tonnage-------┼--------┤ ship duty at 50% │││/tonne │ │ │ 2001 GRT to be      │
│              │      │10000吨       │     5元      │              │
│              │      ├───────┼───────┤              │
│              │      │净吨位10001吨 │              │              │
│              │ │及其以上      │     6元      │              │
├───────┼───┴───────┼───────┼───────┤
│专项作业车、轮│      按自重每吨      │     96元     │              │
│式专用机械车  │                      │              │              │
└─────
                                                            ──┴───────────┴───────┴───────┘
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