State Taxation Bureaus and Departments (Bureaus and Committees) of Transport and Communications of all provinces, autonomous regions, municipalities directly under the Central Government and cities specifically designated in the state budgetary plan and the Bureau of Transport and Communication of Xinjiang Production and Construction Corps,
In accordance with the Circular of the Ministry of Finance and the State Administration of Taxation on Exempting Urban Public Communication Enterprises from Vehicle Acquisition Tax for Purchasing Public Automobiles and Trolley Buses (Cai Shui [2016] No. 841), urban public communication enterprises shall be exempted from vehicle acquisition tax when they purchase public motor vehicles and trolley buses from January 1st, 2016 to December 31st, 2020. Relevant issues are hereby notified as follows:
I. State Taxation Bureaus and in-charge departments of transportation and communications of all provinces, autonomous regions, municipalities directly under the Central Government and cities specifically designated in the state budgetary plan shall coordinate with each other and jointly carry on the task. Departments (Bureaus and Committees) of transport and communications of all provinces, prefectures and cities shall be responsible for the compilation of their local Name List of Urban Administration Departments of Public Transport and Communications (Inclusive of Administration Departments of Public Transport and Departments of Transport and Communications at and above the County Level) and That of Urban Public Communication Enterprises, submitting them to State Taxation Bureaus of all provinces, prefectures and cities for the record before October 20th, 2016.
II. State Taxation Bureaus of all provinces, prefectures and cities shall deliver their local Name List of Urban Administration Departments of Public Transport and Communication and That of Urban Public Communication Enterprises to State Taxation Bureaus of all prefectures (cities) before October 30th, 2016.
III. When urban public communication enterprises apply for going through the procedures of exempting them from vehicle acquisition tax with administration departments of vehicle acquisition tax collection, they shall provide relevant materials required by the Management Measures for Vehicle Acquisition Tax Collection, accreditation materials of urban public communication enterprises and public motor vehicles and trolley buses issued by their local in-charge administration departments of transport and communication at and above the county level (inclusive of the county level)after they make a double check in accordance with the criterion requirements of the Classification of Public Motor Vehicle Types and Grade Evaluation (JT/T 888-2014) , the purchase plan of public motor vehicles and trolley buses, the purchase contract and other original and duplicated supporting materials required by taxation authorities. The original copies shall be returned after taxation authorities check them, while their duplicated ones shall be kept by the taxation authorities. Administration Departments of vehicle acquisition tax collection shall handle vehicle acquisition tax exemption for urban public communication enterprises based on the aforementioned materials.
IV. After going through vehicle acquisition tax exemption procedures for their newly-purchased public motor vehicles，if they do not satisfy tax exemption requirements any longer due to transfer of vehicles or changes of their purposes, urban public communication enterprises shall go through again the procedures for filing tax returns. Those, who fail to do so, shall be dealt with in accordance with relevant provisions.
V. For the dates of commencement and expiry of the policy about exempting urban public communication enterprises from vehicle acquisition tax for purchasing public automobiles and trolley buses, the issuance date of the Uniform Invoice for Selling a Motor Vehicle shall prevail.
The State Administration of Taxation and the Ministry of Transport and Communications
October 25th, 2016
