| Announcement of the Ministry of Finance, the State Taxation Administration and the Ministry of Industry and Information Technology on Policies for the Exemption of Vehicle Acquisition Tax on Non-transport Vehicles Mounted with Fixtures for Special Operations | | 财政部、税务总局、工业和信息化部关于设有固定装置的非运输专用作业车辆免征车辆购置税有关政策的公告 |
| (Announcement No. 35 [2020] of the Ministry of Finance, the State Taxation Administration and the Ministry of Industry and Information Technology) | | （财政部、税务总局、工业和信息化部公告2020年第35号） |
| For the purpose of implementing the Vehicle Acquisition Tax Law of the People's Republic of China, the relevant policies for the exemption of vehicle acquisition tax on non-transport vehicles mounted with fixtures for special operations are hereby announced as follows: | | 为贯彻落实《中华人民共和国车辆购置税法》，现就设有固定装置的非运输专用作业车辆免征车辆购置税有关政策公告如下： |
| I. “Non-transport vehicles mounted with fixtures for special operations” means the vehicles used for special operations in design and manufacture, rather than for the main purpose of carrying passengers or goods, which shall be mounted with the special equipment or devices fixed to and installed on the vehicle bodies by welding, riveting, bolting or otherwise. | | 一、设有固定装置的非运输专用作业车辆，是指采用焊接、铆接或者螺栓连接等方式固定安装专用设备或者器具，不以载运人员或者货物为主要目的，在设计和制造上用于专项作业的车辆。 |
II. Non-transport vehicles mounted with fixtures for special operations that are exempt from vehicle acquisition tax shall be subject to administration through the Catalogue of Non-transport Vehicles Mounted with Fixtures for Special Operations that Are Exempt from Vehicle Acquisition Tax (hereinafter referred to as the “Catalogue”). Matters such as the technical requirements for vehicles listed in the Catalogue and the preparation and management of the Catalogue shall be separately formulated by the State Taxation Administration (“STA”) in conjunction with the Ministry of Industry and Information Technology (“MIIT”).
．．．．．． | | 二、免征车辆购置税的设有固定装置的非运输专用作业车辆，通过发布《免征车辆购置税的设有固定装置的非运输专用作业车辆目录》（以下简称《目录》）实施管理。有关列入《目录》车辆的技术要求、《目录》的编列与管理等事项，由税务总局会同工业和信息化部另行规定。
．．．．．． |
|
Dear visitor, as a premium member of this database, you will get complete access to all content.Please go premium and get more.
1. To become a premium member, please call 400-810-8266 Ext. 171.
2. Binding to the account with access to this database.
3. Apply for a trial account.
4. To get instant access to a document, you can Pay Amount 【￥200.00】 for your single purchase. | |
您好：您现在要进入的是北大法宝英文库会员专区。
如您是我们英文用户可直接 登录，进入会员专区查询您所需要的信息；如您还不是我们 的英文用户；您可通过网上支付进行单篇购买，支付成功后即可立即查看本篇内容。
Tel: +86 (10) 82689699, +86 (10) 82668266 ext. 153
Mobile: +86 13311570713
Fax: +86 (10) 82668268
E-mail:info@chinalawinfo.com
|
| | | |
| | | |