>>>welcome visitor, haven't logged in. Login
Subscribe Now Contact us  
Font Size:  A A A Search “Fabao” Window English 中文 = 简体  繁体
  Favorite   DownLoad   Print
 
Announcement of the Ministry of Finance and the State Taxation Administration on the Relevant Specific Vehicle Acquisition Tax Policies [Effective]
财政部、税务总局关于车辆购置税有关具体政策的公告 [现行有效]
【法宝引证码】

Announcement of the Ministry of Finance and the State Taxation Administration on the Relevant Specific Vehicle Acquisition Tax Policies 

财政部、税务总局关于车辆购置税有关具体政策的公告

(Announcement No. 71 [2019] of the Ministry of Finance and the State Taxation Administration) (财政部、税务总局公告2019年第71号)

For the purpose of implementing the Vehicle Acquisition Tax Law of the People's Republic of China, the relevant specific vehicle acquisition tax policies are hereby announced as follows: 为贯彻落实《中华人民共和国车辆购置税法》,现就车辆购置税有关具体政策公告如下:
I. Urban rail transit vehicles such as subways and light rails, wheeled mechanical vehicles for special purposes, such as loaders, graders, excavators, and bulldozers, and cranes (hoists), forklifts, and electric motorcycles do not fall within the scope of taxable vehicles.   一、地铁、轻轨等城市轨道交通车辆,装载机、平地机、挖掘机、推土机等轮式专用机械车,以及起重机(吊车)、叉车、电动摩托车,不属于应税车辆。
II. The full price actually paid by a taxpayer to the seller for purchasing a taxable vehicle for its own use shall be determined according to the price indicated on the relevant document when the taxpayer acquires the taxable vehicle, excluding value-added tax (“VAT”).   二、纳税人购买自用应税车辆实际支付给销售者的全部价款,依据纳税人购买应税车辆时相关凭证载明的价格确定,不包括增值税税款。
III. “Taxable vehicles imported by taxpayers for their own use” means the taxable vehicles imported by taxpayers directly from abroad or through the agents authorized by them, excluding the imported vehicles purchased inside China.   三、纳税人进口自用应税车辆,是指纳税人直接从境外进口或者委托代理进口自用的应税车辆,不包括在境内购买的进口车辆。
IV. The taxable price of a taxable vehicle manufactured by a taxpayer itself for its own use shall be determined according to the sales price of similar taxable vehicles (i.e. vehicles with the same vehicle configuration serial number), excluding VAT; and if the sales price of similar taxable vehicles is absent, it shall be determined based on the composite taxable price. The formula for calculating the composite taxable price:   四、纳税人自产自用应税车辆的计税价格,按照同类应税车辆(即车辆配置序列号相同的车辆)的销售价格确定,不包括增值税税款;没有同类应税车辆销售价格的,按照组成计税价格确定。组成计税价格计算公式如下:
...... ......

Dear visitor, you are attempting to view a subscription-based section of lawinfochina.com. If you are already a subscriber, please login to enjoy access to our databases. If you are not a subscriber, you can pay for a document through Online Pay and read it immediately after payment.
An entity user can apply for a trial account or contact us for your purchase.
Tel: +86 (10) 82689699, +86 (10) 82668266 ext. 153
Mobile: +86 13311570712
Fax: +86 (10) 82668268
E-mail: database@chinalawinfo.com

 
您好:您现在要进入的是北大法律英文网会员专区。
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;
单位用户可申请试用或者来电咨询购买。
Tel: +86 (10) 82689699, +86 (10) 82668266 ext. 153
Mobile: +86 13311570712
Fax: +86 (10) 82668268
E-mail:database@chinalawinfo.com
     
     
【法宝引证码】        北大法宝en.pkulaw.cn
Message: Please kindly comment on the present translation.
 
Confirmation Code:
Click image to reset code
 
  Translations are by lawinfochina.com, and we retain exclusive copyright over content found on our website except for content we publish as authorized by respective copyright owners or content that is publicly available from government sources.

Due to differences in language, legal systems, and culture, English translations of Chinese law are for reference purposes only. Please use the official Chinese-language versions as the final authority. Lawinfochina.com and its staff will not be directly or indirectly liable for use of materials found on this website.

We welcome your comments and suggestions, which assist us in continuing to improve the quality of our materials as we dynamically expand content.
 
Home | About us | Disclaimer | Chinese