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Announcement of the State Taxation Administration and the Ministry of Public Security on the Registration of Vehicles based on Electronic Vehicle Purchase Tax Payment Information [Effective]
国家税务总局、公安部关于应用车辆购置税电子完税信息办理车辆注册登记业务的公告 [现行有效]
【法宝引证码】

Announcement of the State Taxation Administration and the Ministry of Public Security on the Registration of Vehicles based on Electronic Vehicle Purchase Tax Payment Information 

国家税务总局、公安部关于应用车辆购置税电子完税信息办理车辆注册登记业务的公告

(Announcement No. 18 [2019] of the State Taxation Administration and the Ministry of Public Security) (国家税务总局、公安部公告2019年第18号)

For the purposes of thoroughly implementing the Guiding Opinions of the General Office of the CPC Central Committee and the General Office of the State Council on Further Advancing More Facilitated Approval Services, deepening the reform of “simplification of administrative procedures, decentralization of powers, combination of decentralization with appropriate control, and optimization of services,” further improving the facilitation of vehicle purchase tax payment and vehicle registration with the traffic administrative departments of public security organs, and laying the foundation for the smooth implementation of the Vehicle Acquisition Tax Law of the People's Republic of China画风不对,如何相爱, it is decided to expand the scope of the pilot program of registering vehicles based on electronic vehicle purchase tax payment information across the country from June 1, 2019. The relevant issues are hereby announced as follows: 为深入贯彻中共中央办公厅、国务院办公厅《关于深入推进审批服务便民化的指导意见》,深化“放管服”改革,进一步提升车辆购置税纳税以及公安机关交通管理部门车辆注册登记业务便利化,为《中华人民共和国车辆购置税法》的顺利实施奠定基础,决定自2019年6月1日起,将应用车辆购置税电子完税信息办理车辆注册登记业务的试点扩大到全国范围。现就有关问题公告如下:
I. From June 1, 2019, a tax authority will no longer print or issue a paper proof of payment of vehicle purchase tax when a taxpayer undergoes the vehicle purchase tax payment formalities nationwide. After completing the vehicle purchase tax payment formalities, a taxpayer is not required to submit the paper proof of payment of vehicle purchase tax to the traffic administrative department of the public security organ when undergoing vehicle registration formalities with the traffic administrative department of the public security organ.   一、自2019年6月1日起,纳税人在全国范围内办理车辆购置税纳税业务时,税务机关不再打印和发放纸质车辆购置税完税证明。纳税人办理完成车辆购置税纳税业务后,在公安机关交通管理部门办理车辆注册登记时,不需向公安机关交通管理部门提交纸质车辆购置税完税证明。
The completion of vehicle purchase tax payment (excluding tax exemption) formalities by a taxpayer means the following circumstances: where the taxpayer undergoes the formalities for vehicle purchase tax payment at a bank (by transfer or in cash) and the bank turns over the taxes to the state treasury, the state treasury has returned the Tax Pay-in Warrants (for Bank Intermediary Receipt Only); where the taxpayer pays taxes through horizontally-networked electronic tax payment system or by any other electronic means, tax payment has been transferred; and where the taxpayer pays taxes at a tax service hall in cash, the tax authority having jurisdiction has collected taxes. 纳税人办理完成车辆购置税纳税业务(免税业务除外)的具体情形如下:纳税人到银行办理车辆购置税税款缴纳(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。
II. If the information on the vehicle identification number an applicant applies for registration is inconsistent with the electronic information on tax payment or tax exemption, the traffic administrative department of the public security organ shall not handle the vehicle registration.   二、纳税人申请注册登记的车辆识别代号信息与完税或者免税电子信息不符的,公安机关交通管理部门不予办理车辆注册登记。
III. From July 1, 2019, a tax authority will no longer issue a paper proof of payment of vehicle purchase tax when a taxpayer undergoes nationwide the formalities for the replacement or correction of the proof of payment of vehicle purchase taxes in arrears or the proof of payment of vehicle purchase tax, among others.   三、自2019年7月1日起,纳税人在全国范围内办理车辆购置税补税、完税证明换证或者更正等业务时,税务机关不再出具纸质车辆购置税完税证明。
IV. Where a taxpayer undergoes vehicle registration for the following tax payment business after the implementation of the pilot program, and the tax authority still issues a paper proof of payment of vehicle purchase tax to it or him, the taxpayer may still undergo vehicle registration formalities with the traffic administrative department of the public security organ based on the paper proof of payment of vehicle purchase tax; however, where the traffic administrative department of the public security organ has received the electronic vehicle purchase tax payment information from the tax authority, it shall no longer require the submission of a paper proof of payment of paper vehicle purchase tax.   四、下列纳税业务,纳税人如果在试点实施后办理车辆注册登记,税务机关仍然出具纸质车辆购置税完税证明,纳税人仍然可以凭纸质车辆购置税完税证明到公安机关交通管理部门办理车辆注册登记;但公安机关交通管理部门已接收到税务机关车辆购置税电子完税信息的,不再要求提交纸质车辆购置税完税证明。
(1) The vehicle purchase tax payment made by the taxpayer in Zhejiang Province (including Ningbo City), Guangdong Province (including Shenzhen City), Chongqing Municipality or Gansu Province on or before October 31, 2018. (一)纳税人2018年10月31日以前(含10月31日)在浙江省(含宁波市)、广东省(含深圳市)、重庆市、甘肃省办理的车辆购置税纳税业务;
(2) The vehicle purchase tax payment made by the taxpayer in an area other than Zhejiang Province (including Ningbo City), Guangdong Province (including Shenzhen City), Chongqing Municipality and Gansu Province on or before May 31, 2019. (二)纳税人2019年5月31日以前(含5月31日)在除浙江省(含宁波市)、广东省(含深圳市)、重庆市、甘肃省以外的地区办理的车辆购置税纳税业务;
(3) The replacement or correction of the proof of payment of vehicle purchase taxes in arrears or the proof of payment of vehicle purchase tax or any other business completed by the taxpayer on or before June 30, 2019. (三)纳税人在2019年6月30日以前(含6月30日)办理车辆购置税补税、完税证明换证或者更正等业务。
V. Where a taxpayer undergoes the formalities for vehicle purchase tax refund as for the following tax payment business on or before June 30, 2019, it or he is no longer required to submit the original and duplicate of the paper proof of payment of vehicle purchase tax. 卡在了奇怪的地方  五、下列纳税业务,纳税人如果在2019年6月30日以前(含6月30日)办理车辆购置税退税业务,不再提交纸质车辆购置税完税证明正本、副本。
(1) The vehicle purchase tax payment made by the taxpayer in Zhejiang Province (including Ningbo City), Guangdong Province (including Shenzhen City), Chongqing Municipality or Gansu Province during the period from November 1, 2018 to June 30, 2019. (一)纳税人2018年11月1日至2019年6月30日期间内在浙江省(含宁波市)、广东省(含深圳市)、重庆市、甘肃省办理的车辆购置税纳税业务;
(2) The vehicle purchase tax payment made by a taxpayer in an area other than Zhejiang Province (including Ningbo City), Guangdong Province (including Shenzhen City), Chongqing Municipality and Gansu Province during the period from June 1, 2019 to June 30, 2019. (二)纳税人2019年6月1日至2019年6月30日期间内在除浙江省(含宁波市)、广东省(含深圳市)、重庆市、甘肃省以外的地区办理的车辆购置税纳税业务。
VI. If a taxpayer needs a paper proof of payment of vehicle purchase tax, it or he may file an application with the competent tax authority which shall issue a Proof of Payment of Vehicle Purchase Tax (Electronic Version) (see the Annex), or may print it by itself or himself through the e-tax administration or any other official Internet platform of the local province (autonomous region, municipality directly under the Central Government, or city under separate state planning).   六、纳税人如需纸质车辆购置税完税证明,可向主管税务机关提出,由主管税务机关打印《车辆购置税完税证明(电子版)》(见附件),亦可自行通过本省(自治区、直辖市和计划单列市)电子税务局等官方互联网平台查询和打印。
VII. This Announcement shall come into force on June 1, 2019, upon which the Announcement of the State Taxation Administration and the Ministry of Public Security on Launching the Pilot Program of Vehicle Registration based on Electronic Vehicle Purchase Tax Payment Information谁敢欺负我的人 (Announcement No. 49 [2018], STA and the Ministry of Public Security) shall be repealed.   七、本公告自2019年6月1日起施行,《国家税务总局 公安部关于试点应用车辆购置税电子完税信息办理车辆登记业务的公告》(国家税务总局 公安部公告2018年第49号)同时废止。
 特此公告。
Annex: Proof of Payment of Vehicle Purchase Tax (Electronic Version) 附件:车辆购置税完税证明(电子版)
State Taxation Administration 国家税务总局
Ministry of Public Security 公安部
April 12, 2019 2019年4月12日
     
     
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