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Announcement of the State Taxation Administration on Handling Vehicle Purchase Tax Affairs by Use of the Electronic Information on Uniform Invoices for the Sale of Motor Vehicles [Effective]
国家税务总局关于应用机动车销售统一发票电子信息办理车辆购置税业务的公告 [现行有效]
【法宝引证码】

Announcement of the State Taxation Administration on Handling Vehicle Purchase Tax Affairs by Use of the Electronic Information on Uniform Invoices for the Sale of Motor Vehicles 

国家税务总局关于应用机动车销售统一发票电子信息办理车辆购置税业务的公告

(Announcement No. 3 [2020] of the State Taxation Administration) (国家税务总局公告2020年第3号)

For purposes of further deepening the reform of “simplifying procedures, decentralizing powers, combining decentralization with appropriate control, and optimizing services” and optimizing tax payment services, the State Taxation Administration has decided that, regarding taxable vehicles for which uniform invoices for the sale of motor vehicles are to be issued, a pilot program of handling vehicle purchase tax affairs by use of the electronic information on uniform invoices for the sale of motor vehicles (hereinafter referred to as the “electronic invoice information”) will be conducted in four regions including Shanghai Municipality, Jiangsu Province, Zhejiang Province, and Ningbo City (hereinafter referred to as “the regions covered by the pilot program”) as of February 1, 2020; the mechanisms for handling vehicle purchase tax affairs by use of the electronic invoice information will be extended to cover other regions across the country (hereinafter referred to as "other regions") as of June 1, 2020. The relevant matters are hereby announced as follows: 为进一步深化“放管服”改革,优化纳税服务,国家税务总局决定,对开具机动车销售统一发票的应税车辆,自2020年2月1日起,在上海市、江苏省、浙江省、宁波市四个地区(以下简称“试点地区”)试点应用机动车销售统一发票电子信息(以下简称“发票电子信息”)办理车辆购置税业务;自2020年6月1日起,将应用发票电子信息办理车辆购置税业务的机制扩大到全国其他地区(以下简称“其他地区”)。现将有关事项公告如下:
I. Beginning on February 1, 2020 in the regions covered by the pilot program and on June 1, 2020 in other regions, when a taxpayer files a vehicle purchase tax return for a taxable vehicle purchased, the tax-exclusive price in the electronic invoice information shall be used as the taxable price in the filed tax return, except that the taxpayer provides other valid price vouchers according to relevant provisions.
......
   一、试点地区自2020年2月1日起、其他地区自2020年6月1日起,纳税人购置应税车辆办理车辆购置税纳税申报时,以发票电子信息中的不含税价作为申报计税价格。纳税人依据相关规定提供其他有效价格凭证的情形除外。
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