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Notice of the Ministry of Finance and the State Administration of Taxation on Issuing the Quotas for Special Flood Control Vehicles Exempted from Vehicle Purchase Tax in 2017 [Expired]
财政部、税务总局关于下达2017年防汛专用车免征车辆购置税指标的通知 [失效]
【法宝引证码】

Notice of the Ministry of Finance and the State Administration of Taxation on Issuing the Quotas for Special Flood Control Vehicles Exempted from Vehicle Purchase Tax in 2017 

财政部、税务总局关于下达2017年防汛专用车免征车辆购置税指标的通知

(No. 92 [2017] of the Ministry of Finance) (财税〔2017〕92号)

The finance departments and the state taxation bureaus of Jilin, Jiangsu, Anhui, Henan, Jiangxi, Guangdong, Sichuan, Tibet, Shaanxi, and Gansu provinces (autonomous regions); and the Financial Bureau of Xinjiang Production and Construction Corps: 吉林、江苏、安徽、河南、江西、广东、四川、西藏、陕西、甘肃省(自治区)财政厅、国家税务局,新疆生产建设兵团财务局:
In accordance with the provisions of the Notice of the Ministry of Finance and the State Administration of Taxation on the Vehicle Purchase Tax Exemption of Special Flood Control and Other Vehicles (No. 39 [2001], Ministry of Finance), you are hereby notified of the following matters concerning the issuance of quotas for special flood control vehicles exempted from vehicle purchase tax in 2017: 根据《财政部 国家税务总局关于防汛专用等车辆免征车辆购置税的通知》(财税〔2001〕39号)的规定,现就下达2017年防汛专用车免征车辆购置税指标有关事项通知如下:
I. A total of 63 special flood control vehicles listed in the special flood control vehicle allocation plans of all provinces, autonomous regions, and municipalities directly under the Central Government in 2017 and approved by the Office of State Flood Control and Drought Relief Headquarters are exempt from vehicle purchase tax (see Annex for the specific tax exemption quotas). Tax exemption quotas are valid until June 30, 2018.   一、对列入各省、自治区、直辖市2017年防汛专用车配置计划,并经国家防汛抗旱总指挥部办公室核定的63辆防汛专用车免征车辆购置税(具体免税指标见附件)。免税指标的使用截止期限为2018年6月30日。
II. When filing a vehicle purchase tax return, the purchaser shall provide the local tax authority with a set of five-inch color photos of the interior and exterior of the vehicle, and produce a Certificate of Special Flood Control Vehicle issued by the Office of State Flood Control and Drought Relief Headquarters for the vehicle. The tax authority shall, according to the quotas of tax-exempt vehicles attached to this Notice, the color photos of the interior and exterior of the vehicle, and the Certificate of Special Flood Control Vehicle (formats of the photos and certificate are available for downloading from the FTP server of the State Administration of Taxation at “LOCAL / Department of Goods and Labor Tax / Vehicle Purchase Tax Division / Tax-Exempt Special Flood Control Vehicle Album of the State Flood Control and Drought Relief Headquarters”), handle tax exemption for the purchaser.
......
   二、购车单位在办理车辆购置税纳税申报手续时,应当向所在地主管税务机关提供车辆内观、外观彩色5寸照片1套,出示国家防汛抗旱总指挥部办公室随车配发的“防汛专用车证”。主管税务机关依据本通知所附免税车辆指标及车辆内观、外观彩色照片、“防汛专用车证”(照片及证单式样从国家税务总局FTP服务器的“LOCAL/货物和劳务税司/车辆购置税处/国家防汛抗旱总指挥部防汛专用车免税图册”地址下载)为购车单位办理免税。
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