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 Release date: 2019-01-02   |   Number of visits: 513    |  Source: Ministry of Finance  
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(Adopted at the 7th meeting of the Standing Committee of the 13th National People’s Congress on December 29, 2018)

Article 1 Purchase of cars within the territory of the People’s Republic of China、Tram、Car trailer、Units and individuals with motorcycles with a displacement exceeding 150 cc (hereinafter collectively referred to as taxable vehicles),A taxpayer of vehicle purchase tax,Vehicle purchase tax shall be paid in accordance with the provisions of this law。

Article 2 Purchase as referred to in this Law,refers to purchase、Import、Self-produced、Received、The act of winning a prize or otherwise obtaining and using a taxable vehicle for your own use。

Article 3 Vehicle purchase tax shall be collected in one go。Purchase a vehicle on which vehicle purchase tax has been levied,No vehicle purchase tax will be levied。

Article 4 The vehicle purchase tax rate is 10%.

Article 5 The amount of vehicle purchase tax payable is calculated based on the taxable price of the taxable vehicle multiplied by the tax rate。

Article 6 Taxable Price of Taxable Vehicles,Determined in accordance with the following provisions:

(1) The taxable price of taxable vehicles purchased dafabet live casinoby taxpayers for their own use,It is the full price actually paid by the taxpayer to the seller,Excluding VAT;

(2) Taxable price of taxable vehicles imported dafabet live casinoby taxpayers for their own use,Add customs duties and consumption tax to the dutiable value;

(3) Taxable price of taxable vehicles produced and used by taxpayers,Determined based on the sales price of similar taxable vehicles produced by the taxpayer,Excluding VAT;

(4) Taxpayers receive gifts、Winning a prize or otherwise obtaining the taxable price of a taxable vehicle for self-use,Determine based on the price stated in the relevant voucher when purchasing the taxable vehicle,Excluding VAT。

Article 7 The taxable vehicle tax price declared by the taxpayer is obviously low,There is no legitimate reason,The tax authorities shall determine the amount of tax payable in accordance with the provisions of the "Tax Collection Administration Law of the People's Republic of China"。

Article 8 Taxpayers settle taxable vehicle prices in foreign exchange,The tax shall be calculated and paid based on the central parity of the RMB exchange rate on the date of declaration of tax, converted into RMB。

Article 9 The following vehicles are exempt from vehicle purchase tax:

(1) Foreign embassies in China that should be exempted from tax in accordance with legal provisions、Vehicles used by consulates and international organizations in China and their relevant personnel;

(2) Vehicles included in the equipment ordering plan of the Chinese People’s Liberation Army and the Chinese People’s Armed Police Force;

(3) National comprehensive fire rescue vehicles with dafabet casino mobile appspecial emergency rescue number plates;

(4) Non-transportation special operation vehicles with fixed devices;

(5) Public steam and electric vehicles purchased by urban public transportation companies。

According to the needs of national economic and social development,The State Council may provide for reduction or other exemption from vehicle purchase tax,Report to the Standing Committee of the National People’s Congress for the record。

Article 10 Vehicle purchase tax shall be collected by the tax authorities。

Article 11 Taxpayers purchase taxable vehicles,Vehicle purchase tax must be declared and paid to the competent tax authority at the place where the vehicle is registered;Purchasing a taxable vehicle that does not require vehicle registration,Vehicle purchase tax should be declared and paid to the competent tax authority in the taxpayer’s location。

Article 12 The tax liability for vehicle purchase tax occurs on the day when the taxpayer purchases a taxable vehicle。Taxpayers shall declare and pay vehicle purchase tax within 60 days from the date of tax liability。

Article 13 Taxpayers shall register vehicles with the traffic management department of the public security organ,Pay vehicle purchase tax。

The traffic management department of the public security organ handles vehicle registration,The vehicle information applied for registration by the taxpayer should be checked based on the taxable vehicle tax payment or tax exemption electronic information provided by the tax authority,Proceed for vehicle registration in accordance with the law after verification。

Dafabet reviewsArticle 14 Tax exemption、Tax reduction vehicle due to transfer、Change of use and other reasons are no longer exempt from taxation、The scope of tax reduction,Taxpayers should pay vehicle purchase tax before handling vehicle transfer registration or change registration。Tax-calculated price is tax-free、The tax price determined when the tax-reduced vehicle first applies for tax declaration is the basis,10% deduction for every full year。

Article 15 Taxpayers return vehicles that have been levied with vehicle purchase tax to vehicle manufacturers or sales companies,You can apply to the competent tax authority for a refund of vehicle purchase tax。The tax refund amount is based on the tax paid,From the date of tax payment to the date of application for tax refund,10% deduction for every full year。

Article 16 Tax authorities and public security、Business、Customs、Industrial and information technology departments should establish taxable vehicle information sharing and work coordination mechanisms,Exchange taxable vehicles and tax information in a timely manner。

Article 17 Collection and Management of Vehicle Purchase Tax,In accordance with the provisions of this Law and the "Tax Collection Administration Law of the People's Republic of China"。

Article 18 Taxpayers、Tax authorities and their staff violate the provisions of this law,Pursuing legal liability in accordance with the "Tax Collection and Administration Law of the People's Republic of China" and relevant laws and regulations。

Article 19 This Law shall come into effect on July 1, 2019。The "Interim Regulations of the People's Republic dafabet online sports betting appof China on Vehicle Purchase Tax" promulgated by the State Council on October 22, 2000 are abolished at the same time。