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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 governed by 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谁敢欺负我的人 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 a uniform invoice for the sale of motor vehicles was not issued, the taxable price of the taxable vehicle shall be determined based on the sales price of a similar taxable vehicle produced or sold. If there is no sales price of a similar taxable vehicle, 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 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菊花碎了一地, “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, received as a gift or award, or by 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 as 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 People with Overseas Background as 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 as a permanent resident, 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. In the case of a used-car transaction, 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 according to the following circumstances, respectively:   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 in other circumstances in accordance with any of the 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 means of government information exchange or by 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 the traffic regulatory 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。
“Turning over taxes to the state treasury in full amount” shall include the following circumstances: where taxpayers pay vehicle purchase taxes at banks (by transfer or in cash) and banks turn over taxes to the state treasury, the state treasury has returned the Tax Pay-in Warrants (for Bank Intermediary Receipt Only); where taxpayers pay taxes through horizontally-networked electronic tax payment system or by any other electronic means, tax payment has been transferred; and where taxpayers pay taxes at tax service halls in cash, the tax authorities having jurisdiction have collected taxes. 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。
XII. Where a taxpayer's name, the factory brand and model of a vehicle, engine number, vehicle identification number (frame number), certificate number, or any other electronic information on tax payment or tax exemption for the taxable vehicle is inconsistent with that in the original declaration materials, the taxpayer may correct the electronic information on tax payment or tax exemption with the tax authority, excluding the following circumstances:   十二、纳税人名称、车辆厂牌型号、发动机号、车辆识别代号(车架号)、证件号码等应税车辆完税或者免税电子信息与原申报资料不一致的,纳税人可以到税务机关办理完税或者免税电子信息更正,但是不包括以下情形:
(1) Both the vehicle identification number (frame number) and the engine number are inconsistent with those in the original application materials. (一)车辆识别代号(车架号)和发动机号同时与原申报资料不一致。
(2) The correction of tax payment or exemption information affects vehicle acquisition tax payment. (二)完税或者免税信息更正影响到车辆购置税税款。
(3) Both the taxpayer's name and the certificate number are inconsistent with those in the original application materials. (三)纳税人名称和证件号码同时与原申报资料不一致。
The tax authority shall, after verifying the relevant information, made the corrections, with new electronic information on tax payment or tax exemption for the taxable vehicle generated, and transmit such information to the traffic control department of the public security organ in a timely manner. 税务机关核实后,办理更正手续,重新生成应税车辆完税或者免税电子信息,并且及时传送给公安机关交通管理部门。
XIII. For the purpose of Article 9 of the Vehicle Acquisition Tax Law, “non-transportation vehicles for special operations that are mounted with fixed equipment” means the vehicles included in the Atlas of Tax-Exempt Non-transportation Vehicles for Special Operations That Are Mounted with Fixed Equipment (hereinafter referred to as the “Tax Exemption Atlas”).   十三、《车辆购置税法》九条所称“设有固定装置的非运输专用作业车辆”,是指列入国家税务总局下发的《设有固定装置的非运输专用作业车辆免税图册》(以下简称免税图册)的车辆。
A taxpayer shall, when applying for tax exemption for a non-transportation vehicle for any special operations that is mounted with fixed equipment, provide five-inch color photos of the interior and exterior appearances of the vehicle in addition to the materials as prescribed in Article 5 of this Announcement, and the tax authority having jurisdiction shall undergo the formalities for tax exemption based on the Tax Exemption Atlas. 纳税人在办理设有固定装置的非运输专用作业车辆免税申报时,除按照本公告第五条规定提供资料外,还应当提供车辆内、外观彩色5寸照片,主管税务机关依据免税图册办理免税手续。
XIV. For the purpose of this Announcement, “Vehicle Conformity Certificate” means the ex-factory conformity certificate of a completed vehicle or the Electronic Information Sheet for a Vehicle (see Annex 3).   十四、本公告所称车辆合格证明,是指整车出厂合格证或者《车辆电子信息单》(见附件3)。
For the purpose of this Announcement, “relevant vehicle price document” means the uniform invoice for the sale of motor vehicles or any other valid certificate as for a vehicle purchased within the territory of China; and the Special Customs Bill of Payment for Import Duties or the Certificate of the Customs on the Collection or Exemption of Tax on Imported or Exported Goods as for a vehicle imported for self use, and the Special Customs Bill of Payment for Consumption Tax if the vehicle shall be subject to consumption tax. 本公告所称车辆相关价格凭证是指:境内购置车辆为机动车销售统一发票或者其他有效凭证;进口自用车辆为《海关进口关税专用缴款书》或者海关进出口货物征免税证明,属于应征消费税车辆的还包括《海关进口消费税专用缴款书》。
For the purpose of this Announcement, “taxpayer's identity certificate” means the Uniform Social Credit Code Certificate, or the business license or any other valid organization certificate as for an entity as a taxpayer, or the resident identity card, or the resident household registration book or the identity document presented at the time of entry as for an individual taxpayer. 本公告所称纳税人身份证明是指:单位纳税人为《统一社会信用代码证书》,或者营业执照或者其他有效机构证明;个人纳税人为居民身份证,或者居民户口簿或者入境的身份证件。
XV. The formats of the Vehicle Acquisition Tax Return and the Application Form for the Refund of Vehicle Purchase Tax shall be provided for by the State Taxation Administration in a unified manner, and the offices of the State Taxation Administration in all provinces, autonomous regions, municipalities directly under the Central Government, and cities under separate state planning shall print such forms by themselves. Taxpayers may also download and submit such forms through the websites of tax authorities.   十五、《车辆购置税纳税申报表》《车辆购置税退税申请表》,样式由国家税务总局统一规定,国家税务总局各省、自治区、直辖市和计划单列市税务局自行印制,纳税人也可以在税务机关网站下载、提交。
XVI. Where a taxpayer does not file, before July 1, 2019, a return of vehicle acquisition tax on a taxable vehicle as prescribed in the Interim Regulation on the Vehicle Acquisition Tax of the People's Republic of China purchased on or before June 30, 2019, a tax return shall be filed during the specified tax return filing period.   十六、纳税人2019年6月30日(含)前购置属于《中华人民共和国车辆购置税暂行条例》规定的应税车辆,在2019年7月1日前未申报纳税的,应当按照规定的申报纳税期限申报纳税。
XVII. This Announcement shall come into force on July 1, 2019, upon which the Catalogue of Documents on Vehicle Acquisition Tax Repealed in Whole and in Part (see Annex 4) shall come into force.   十七、本公告自2019年7月1日起施行。《车辆购置税全文废止和部分条款废止的文件目录》(见附件4)同日生效。
 特此公告。
Annexes: 附件:
1. Vehicle Acquisition Tax Return(Omitted) 1.车辆购置税纳税申报表
2. Application Form for the Refund of Vehicle Purchase Tax (Omitted) 2.车辆购置税退税申请表
3.Electronic Information Sheet for a Vehicle(Omitted) 3.车辆电子信息单
4.Catalogue of Documents on Vehicle Acquisition Tax Repealed in Whole and in Part(Omitted) 4.车辆购置税全文废止和部分条款废止的文件目录
State Taxation Administration 国家税务总局
June 21, 2019@
#
 2019年6月21日
 附件1
 车辆购置税纳税申报表
 填表日期:   年  月  日               金额单位:元
 

纳税人名称


 


申报类型


□征税□免税□减税


证件名称


 


证件号码


 


联系电话


 


地  址


 


合格证编号(货物进口证明书号)


 


车辆识别代号


/车架号


 


厂牌型号


 


排量(cc)


 


机动车销售统一发票代码


 


机动车销售统一发票号码


 


不含税价


 


海关进口关税专用缴款书(进出口货物征免税证明)号码


 


关税完税价格


 


关 税


 


消费税


 


其他有效


凭证名称菊花碎了一地


 


其他有效凭证号码


 


其他有效


凭证价格


 


购置日期


 


申报计税价格


 


申报免(减)税条件或者代码


 


是否办理车辆登记


 


车辆拟登记地点


 


纳税人声明:


本纳税申报表是根据国家税收法律法规及相关规定填报的,我确定它是真实的、可靠的、完整的。  


纳税人(签名或盖章):             


委托声明:


现委托(姓名)______(证件号码)              办理车辆购置税涉税事宜,提供的凭证、资料是真实、可靠、完整的。任何与本申报表有关的往来文件,都可交予此人。


委托人(签名或盖章):         被委托人(签名或盖章):


以 下 由 税 务 机 关 填 写


免(减)税条件代码


 

计税价格


税率


应纳税额


免(减)税额


实纳税额


滞纳金金额


 


 


 


 


 


 


受理人:


  年  月 日


复核人(适用于免、减税申报):


  年  月  日


 

  主管税务机关(章)



《车辆购置税纳税申报表》填表说明
 1.本表由车辆购置税纳税人在办理纳(免、减)税申报时填写(打印),由纳税人签章确认。
 2.“纳税人名称”栏,填写办理申报时提供的车辆相关价格凭证注明的车辆购买方名称。
 3.“证件名称”栏,单位纳税人填写《统一社会信用代码证书》或者《营业执照》或者其他有效机构证明;个人纳税人填写《居民身份证》或者其他身份证明名称。
 4.“证件号码”栏,填写“证件名称”栏填写的证件的号码。
 5.“合格证编号(货物进口证明书号)”“车辆识别代号/车架号”“厂牌型号”“排量(cc)”栏,分别按照车辆合格证或者《中华人民共和国海关货物进口证明书》或者《中华人民共和国海关监管车辆进(出)境领(销)牌照通知书》或者《没收走私汽车、摩托车证明书》中对应的编号、车辆识别代号/车架号、车辆品牌和车辆型号、排量填写。
 6.“机动车销售统一发票代码”“机动车销售统一发票号码”“不含税价”栏,分别按照机动车销售统一发票相应项目填写。
 7.下列栏次由进口自用车辆的纳税人填写:
 (1)“海关进口关税专用缴款书(进出口货物征免税证明)号码”栏,填写《海关进口关税专用缴款书》中注明的号码;免征关税应税车辆填写《进出口货物征免税证明》中注明的编号。
 (2)“关税完税价格”栏,通过《海关进口关税专用缴款书》《海关进口消费税专用缴款书》《海关进口增值税专用缴款书》或者其他资料进行采集,顺序如下:
①《海关进口关税专用缴款书》中注明的关税完税价格;
② 在免关税的情况下,通过《海关进口消费税专用缴款书》中注明的完税价格和消费税税额计算关税完税价格;
③ 在免关税和免或者不征消费税的情况下,采用《海关进口增值税专用缴款书》中注明的完税价格;
④ 在关税、消费税和增值税均免征或者不征的情况下,通过其他资料采集关税完税价格。
 (3)“关税”栏,填写《海关进口关税专用缴款书》中注明的关税税额。
 (4)“消费税”栏,填写《海关进口消费税专用缴款书》中注明的消费税税额。
 8.“其他有效凭证名称”“其他有效凭证号码”“其他有效凭证价格”栏由未取得机动车销售统一发票且非进口自用的纳税人按取得的相应证明资料内容填写。
 9.“购置日期”栏,填写机动车销售统一发票或者海关进口关税专用缴款书(进出口货物征免税证明)或者其他有效凭证的开具或者生效日期。
 10.“申报计税价格”栏,分别按照下列要求填写:
 (1)购买自用应税车辆,填写购买应税车辆时相关凭证载明的不含税价格;
 (2)进口自用应税车辆,填写计税价格,计税价格=关税完税价格+关税+消费税;
 (3)自产自用应税车辆,填写纳税人生产的同类应税车辆的销售价格,不包括增值税税款;
 (4)受赠、获奖或者其他方式取得自用应税车辆,填写原车辆所有人购置或者以其他方式取得应税车辆时相关凭证载明的价格,不包括增值税税款。
 11.“申报免(减)税条件或者代码”栏,分别按照下列情形填写字母代码或者文字:
⑴依照法律规定应当予以免税的外国驻华使馆、领事馆和国际组织驻华机构及其有关人员自用的车辆
A1. 外国驻华使领馆和国际组织驻华机构自用车辆
A2. 外国驻华使领馆和国际组织有关人员自用车辆
⑵中国人民解放军和中国人民武装警察部队列入装备订货计划的车辆
 B.部队列入装备订货计划的车辆
⑶悬挂应急救援专用号牌的国家综合性消防救援车辆
 C.悬挂专用号牌国家综合性消防救援车辆
⑷设有固定装置的非运输专用作业车辆
 D.设有固定装置的非运输专用作业车辆
⑸城市公交企业购置的公共汽电车辆
E1. 城市公交企业购置公共汽电车辆(汽车)
E2. 城市公交企业购置公共汽电车辆(有轨电车)
⑹根据国民经济和社会发展的需要,国务院可以规定减征或者其他免征车辆购置税的情形,报全国人民代表大会常务委员会备案。
F1.防汛车辆
F2.森林消防车辆
F3.留学人员购买车辆
F4.来华专家购置车辆
F5.“母亲健康快车”项目专用车辆
F6. 北京冬奥会新购车辆
F7. 新能源汽车
F8. 减半征收挂车
F9. 部队改挂车辆
F10. 国务院规定其他减征或者免征车辆
※1.设有固定装置非运输车辆免税,申报时直接填写“设有固定装置非运输车辆”。
※2.F1-F10,根据减、免税政策变化公告调整。
 12.“是否办理车辆登记”栏,如填写“是”,则“车辆拟登记地点”栏应填写具体县(市、区)。
 13.本表一式二份(一车一表),一份由纳税人留存,一份由主管税务机关留存。
附件2
车辆购置税退税申请表
填表日期:  年 月 日                  金额单位:元

纳税人名称


 


证件名称


 


联系电话


 


证件号码


 


开户银行


 


开户账号


 


户 名


 


车辆识别代号/车架号


 


已缴纳车辆购置税税款


 


购置日期


 


申请退税额


 


退税原因代码


 

A.车辆退回生产企业或者销售企业:按照已缴纳税款每满1年扣减10%计算退税额;未满1年的,按已缴纳税款全额退税。


购车已满年限


扣减比例


退车发票代码


退车发票号码


 


 


 


 


B.其他原因退税


B1.计税价格错误:按照新申报的计税价格重新计算应退税额。


原申报计税价格


现申报计税价格聊五分钱的天吗


  

B2. 厂牌型号或配置选择错误:按照新的车辆型号或配置重新计算应退税额。


原选型号或配置


现选型号或配置


  

B3.重复缴税退税:按已缴纳税款全额退税。



B4.税率选择错误:重新按照正确税率计算应退税额。


原申报适用税率


现申报适用税率


  

B5.误收退税:按照误收税额申请退税。



B6.符合免、减税条件但已征税,按照应免、减税额申请退税。


免、减税条件或者字母代码:


B7.其他。



纳税人声明:


本表是根据国家税收法律法规及相关规定填报的,我确定它是真实的、可靠的、完整的。  


纳税人(签名或盖章):             


委托声明:


现委托(姓名)______(证件号码)___________办理车辆购置税涉税事宜,提供的凭证、资料是真实、可靠、完整的。任何与本申报表有关的往来文件,都可交予此人。


委托人(签名或盖章):         被委托人(签名或盖章):


以下由税务机关填写


实际退税额


 

核定退税原因代码


 

经办人:


年   月   日


审核人:


年  月  日


负责人:


主管税务机关(章)


年   月   日



注:“退税原因代码”栏:按表中右侧对应原因选择相应的字母填写。
《车辆购置税退税申请表》填表说明
 1.本表由车辆购置税纳税人在办理退税申请时填写(打印),由纳税人签章确认。
 2.“纳税人名称”栏,填写办理退税申报时提供的纳税人证件上注明的名称。
 3.“证件名称”栏,单位纳税人填写《统一社会信用代码证书》或者《营业执照》或者其他有效机构证明;个人纳税人填写《居民身份证》或者其他身份证明名称。
 4.“证件号码”栏,填写“证件名称”栏填写的证件的号码。
 5.“开户银行”“账号”“户名”栏,填写纳税人用来接收国库退税税款的开户银行、账号及开户名称。
 6.“车辆识别代号/车架号”栏,按车辆合格证或者《中华人民共和国海关货物进口证明书》或者《中华人民共和国海关监管车辆进(出)境领(销)牌照通知书》或者《没收走私汽车、摩托车证明书》中对应的车辆识别代号(车架号)填写。
 7.“已缴纳车辆购置税税款”栏,填写主管税务机关开具的车辆购置税缴税凭证上注明的缴税金额。
 8.“购置日期”栏,填写机动车销售统一发票(或者有效凭证)上注明的开票日期。
 9.“申请退税额”栏,填写纳税人向税务机关申请的退税金额。
 10.“退税原因代码”栏,按表中右侧对应原因选择相应的字母填写。对退税原因为“B6.符合免、减税条件但已征税,按照应免、减税额申请退税。”的,请区分免、减税种类,填写免、减税条件或者字母代码。
⑴依照法律规定应当予以免税的外国驻华使馆、领事馆和国际组织驻华机构及其有关人员自用的车辆
A1. 外国驻华使领馆和国际组织驻华机构自用车辆
A2. 外国驻华使领馆和国际组织有关人员自用车辆
⑵中国人民解放军和中国人民武装警察部队列入装备订货计划的车辆
 B.部队列入装备订货计划的车辆
⑶悬挂应急救援专用号牌的国家综合性消防救援车辆
 C.悬挂专用号牌国家综合性消防救援车辆
⑷设有固定装置的非运输专用作业车辆
 D.设有固定装置的非运输专用作业车辆
⑸城市公交企业购置的公共汽电车辆
E1. 城市公交企业购置公共汽电车辆(汽车)
E2. 城市公交企业购置公共汽电车辆(有轨电车)
⑹根据国民经济和社会发展的需要,国务院可以规定减征或者其他免征车辆购置税的情形,报全国人民代表大会常务委员会备案。
F1.防汛车辆
F2.森林消防车辆
F3.留学人员购买车辆
F4.来华专家购置车辆
F5.“母亲健康快车”项目专用车辆
F6. 北京冬奥会新购车辆
F7. 新能源汽车
F8. 减半征收挂车
F9. 部队改挂车辆
F10. 国务院规定其他减征或者免征车辆
※1.符合设有固定装置非运输车辆免税但已征税的,直接填写“设有固定装置非运输车辆”。
※2. F1-F10,根据减、免税政策变化公告调整。
 11.本表(一车一表)一式三份,一份由纳税人留存;一份由国库留存;一份由主管税务机关留存。
附件3
车辆电子信息单

车辆生产(改装)企业


或者进口单位/个人


 

车辆品牌


 

车辆名称


 

车辆型号


 

车辆识别代号/车架号


 

发动机号


 

排量和功率(ml/kW)


 

额定载客(人)/座位


 

燃料种类


 

合格证号/进口证明书号


 

车辆配置序列号


 

证书签发日期


 

证书取得日期


 

二维码打印区:


数据上传日期


 

附件4
车辆购置税全文废止和部分条款废止的文件目录
表一 2019年7月1日全文废止和部分条款废止的文件目录

序号


文号


文件名称


备注


1


国税发〔2006〕123号


国家税务总局关于车辆购置税征收管理有关问题的通知


全文废止


2


国税函〔2006〕160号


国家税务总局关于驻外使领馆工作人员离任回国进境自用车辆缴纳车辆购置税问题的补充通知


废止第一条、第二条,附件1、附件2、附件3


 


3


国税发〔2006〕93号


国家税务总局公告2018年第31号修改


国家税务总局关于印发《车辆购置税价格信息管理办法(试行)》的通知


废止《车辆购置税价格信息管理办法(试行)》和附件1、附件2。


4


国家税务总局公告2015年第4号


国家税务总局公告2018年第31号修改


国家税务总局关于车辆购置税征收管理有关问题的公告


废止第一条至第三条、第六条至第十二条、第十五条、第十七条、第十八条、第二十条至第二十三条


5


国家税务总局公告2015年第56号


国家税务总局公告2018年第31号修改


国家税务总局关于部分税务行政审批事项取消后有关管理问题的公告


废止第四条


6


国家税务总局公告2016年第52号


国家税务总局关于车辆购置税征收管理有关问题的补充公告


全文废止



表二 2020年1月1日部分条款废止的文件目录

序号


文号


文件名称


备注


1


国税发〔2006〕93号


国家税务总局公告2018年第31号修改


国家税务总局关于印发《车辆购置税价格信息管理办法(试行)》的通知


废止附件3“序列号”编码规则。


     
     
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