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Announcement of the State Taxation Administration on Matters Concerning the Administration of Vehicle Acquisition Tax Collection [Effective]
国家税务总局关于车辆购置税征收管理有关事项的公告 [现行有效]
【法宝引证码】

Announcement of the State Taxation Administration on Matters Concerning the Administration of Vehicle Acquisition Tax Collection 

国家税务总局关于车辆购置税征收管理有关事项的公告

(Announcement No. 26 [2019] of the State Taxation Administration) (国家税务总局公告2019年第26号)

For the purposes of implementing the Vehicle Acquisition Tax Law of the People's Republic of China (hereinafter referred to as the “Vehicle Acquisition Tax Law”), and regulating the administration of vehicle acquisition tax collection, the relevant matters are hereby announced as follows: 为落实《中华人民共和国车辆购置税法》(以下简称《车辆购置税法》),规范车辆购置税征收管理,现就有关事项公告如下:
I. Vehicle acquisition tax shall be subject to the rule of one tax return for one vehicle.   一、车辆购置税实行一车一申报制度。
II. For the purpose of subparagraph (4) of Article 6 of the Vehicle Acquisition Tax Law, “relevant document at the time of acquiring the taxable vehicle” means the document indicating the price when the former vehicle owner acquires or obtains by any other means the taxable vehicle. If the relevant document cannot be provided, the taxable price of the vehicle shall be determined by reference to the average market transaction price of similar taxable vehicles.   二、《车辆购置税法》六条第四项所称的购置应税车辆时相关凭证,是指原车辆所有人购置或者以其他方式取得应税车辆时载明价格的凭证。无法提供相关凭证的,参照同类应税车辆市场平均交易价格确定其计税价格。
If the former vehicle owner is the vehicle production or sale enterprise, and the uniform invoice for the sale of motor vehicles is not issued, the taxable price of the taxable vehicle shall be determined based on the sales price of similar taxable vehicle produced or sold. If there is no sales price of similar taxable vehicles, the taxable price of the taxable vehicle shall be determined based on the composite taxable price. 原车辆所有人为车辆生产或者销售企业,未开具机动车销售统一发票的,按照车辆生产或者销售同类应税车辆的销售价格确定应税车辆的计税价格。无同类应税车辆销售价格的,按照组成计税价格确定应税车辆的计税价格。
III. A taxpayer that acquires a taxable vehicle shall file a return of vehicle acquisition tax at any of the following places:   三、购置应税车辆的纳税人,应当到下列地点申报纳税:
(1) If vehicle registration is required, the taxpayer shall file a return of vehicle acquisition tax with the tax authority having jurisdiction at the place of registration of the vehicle. (一)需要办理车辆登记的,向车辆登记地的主管税务机关申报纳税。
(2) If vehicle registration is not required, an entity as a taxpayer shall file a return of vehicle acquisition tax with the tax authority having jurisdiction at the place where its institution is located, and an individual taxpayer shall file a tax return with the tax authority having jurisdiction at the place of his/her registered permanent residence or the place of his/her habitual residence. (二)不需要办理车辆登记的,单位纳税人向其机构所在地的主管税务机关申报纳税,个人纳税人向其户籍所在地或者经常居住地的主管税务机关申报纳税。
IV. For the purpose of Article 12 of the Vehicle Acquisition Tax Law, “the time of occurrence of an obligation to pay vehicle acquisition tax” shall be determined according to the following circumstances:   四、《车辆购置税法》十二条所称纳税义务发生时间,按照下列情形确定:
(1) Where a taxable vehicle is purchased by a taxpayer for its own use, it shall be the date when the vehicle is purchased, that is, the date of issuance of the relevant vehicle price document. (一)购买自用应税车辆的为购买之日,即车辆相关价格凭证的开具日期。
(2) Where a taxable vehicle is imported by a taxpayer for its own use, it shall be the date of import of the vehicle, that is, the date of issuance of the Special Customs Bill of Payment for VAT on Imported Goods or any other valid document. (二)进口自用应税车辆的为进口之日,即《海关进口增值税专用缴款书》或者其他有效凭证的开具日期。
(3) Where a taxable vehicle is acquired for the acquirer's own use by self-manufacturing, receipt as a gift or award, or other means, it shall be the date when the vehicle is acquired, that is, the date when the contract, legal instrument, or any other valid document enters into force or is issued. (三)自产、受赠、获奖或者以其他方式取得并自用应税车辆的为取得之日,即合同、法律文书或者其他有效凭证的生效或者开具日期。
V. A taxpayer shall, when filing a tax return, truthfully complete the Vehicle Acquisition Tax Return (see Annex 1), and, at the same time, provide the Vehicle Conformity Certificate and other relevant vehicle price documents.   五、纳税人办理纳税申报时应当如实填报《车辆购置税纳税申报表》(见附件1),同时提供车辆合格证明和车辆相关价格凭证。
VI. A taxpayer shall, when undergoing the formalities for vehicle acquisition tax exemption or reduction, provide, according to difference tax exemption or reduction circumstances, the originals and photocopies of relevant materials respectively, in addition to the materials required in the provisions of Article 5 of this Announcement.   六、纳税人在办理车辆购置税免税、减税时,除按本公告第五条规定提供资料外,还应当根据不同的免税、减税情形,分别提供相关资料的原件、复印件。
(1) For a vehicle used by a foreign embassy or consulate to China, representative office in China of an international organization, or any of its relevant personnel itself or himself, the institution certificate, or the identity certificate issued by the diplomatic department shall be provided. (一)外国驻华使馆、领事馆和国际组织驻华机构及其有关人员自用车辆,提供机构证明和外交部门出具的身份证明。
(2) For a bus or trolley bus acquired by an urban public transport enterprise, the Form for the Determination of a Bus or Trolley Bus issued by the transport department at or above the county level at the place where the urban public transport enterprise is located shall be provided. (二)城市公交企业购置的公共汽电车辆,提供所在地县级以上(含县级)交通运输主管部门出具的公共汽电车辆认定表。
(3) For a national integrated fire and rescue vehicle with a license plate exclusively used for emergency response and rescue, the relevant documents approved by the Ministry of Emergency Management of the People's Republic of China shall be provided. (三)悬挂应急救援专用号牌的国家综合性消防救援车辆,提供中华人民共和国应急管理部批准的相关文件。
(4) For a domestically produced sedan car for personal use by a person with overseas education background who has returned to China to work, the Approval List of the Customs of the People's Republic of China for the Purchase of Domestically-Produced Vehicles by Overseas Returnees issued by the Customs shall be provided. (四)回国服务的在外留学人员购买的自用国产小汽车,提供海关核发的《中华人民共和国海关回国人员购买国产汽车准购单》。
(5) For a sedan car imported for personal use by an expert who comes to China for permanent residence, the expert certificate or the Work Permit for Foreigners of Class A or B issued by the State Administration of Foreign Experts Affairs or an entity authorized by it shall be provided. (五)长期来华定居专家进口自用小汽车,提供国家外国专家局或者其授权单位核发的专家证或者A类和B类《外国人工作许可证》。
VII. Where a vehicle enjoying tax reduction or exemption is no longer in the scope of tax exemption or reduction due to a transfer or a change of purpose or for any other reason, the taxpayer shall truthfully complete the Vehicle Acquisition Tax Return at the time of filing a tax return. If any used-car transaction occurs, the uniform invoice for the sale of used vehicles shall be provided; or under any other circumstance, the declaration materials shall be provided in accordance with the relevant provisions.   七、免税、减税车辆因转让、改变用途等原因不再属于免税、减税范围的,纳税人在办理纳税申报时,应当如实填报《车辆购置税纳税申报表》。发生二手车交易行为的,提供二手车销售统一发票;属于其他情形的,按照相关规定提供申报材料。
VIII. Where vehicle acquisition tax has been paid, a taxpayer shall, when applying for tax refund to the former collection authority, truthfully complete the Application Form for the Refund of Vehicle Purchase Tax (see Annex 2), provide the taxpayer's identity certificate, and provide materials respectively according to the following circumstances:   八、已经缴纳车辆购置税的,纳税人向原征收机关申请退税时,应当如实填报《车辆购置税退税申请表》(见附件2),提供纳税人身份证明,并区别不同情形提供相关资料。
(1) Where the vehicle is returned to its manufacturing or sales enterprise, the certificate and invoice for returning the vehicle issued by the manufacturing or sales enterprise shall be provided. (一)车辆退回生产企业或者销售企业的,提供生产企业或者销售企业开具的退车证明和退车发票。
(2) Where tax shall be refunded otherwise in accordance with laws or regulations, the relevant materials shall be provided according to the specific circumstances. (二)其他依据法律法规规定应当退税的,根据具体情形提供相关资料。
IX. A taxpayer shall truthfully declare the taxable price of a taxable vehicle, and the tax authority shall collect taxes according to the taxable price declared by the taxpayer. A taxpayer that fabricates a false tax basis shall be dealt with by the tax authority in accordance with the relevant provisions of the Law on the Administration of Tax Collection and the Detailed Rules for the Implementation thereof.   九、纳税人应当如实申报应税车辆的计税价格,税务机关应当按照纳税人申报的计税价格征收税款。纳税人编造虚假计税依据的,税务机关应当依照《税收征管法》及其实施细则的相关规定处理。
X. Where tax authorities can acquire by government information sharing or other means the information on the materials which shall be provided by taxpayers as required by this Announcement, taxpayers are no longer required to submit such materials.   十、本公告要求纳税人提供的资料,税务机关能够通过政府信息共享等手段获取相关资料信息的,纳税人不再提交。
XI. After taxes are turned over to the state treasury in full amount and tax exemption formalities are undergone, tax authorities shall transmit the electronic information on tax payment or tax exemption for taxable vehicles to traffic control departments of public security organs in a timely manner.   十一、税务机关应当在税款足额入库或者办理免税手续后,将应税车辆完税或者免税电子信息,及时传送给公安机关交通管理部门。
...... 税款足额入库包括以下情形:纳税人到银行缴纳车辆购置税税款(转账或者现金),由银行将税款缴入国库的,国库已传回《税收缴款书(银行经收专用)》联次;纳税人通过横向联网电子缴税系统等电子方式缴纳税款的,税款划缴已成功;纳税人在办税服务厅以现金方式缴纳税款的,主管税务机关已收取税款。
 ......

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