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Announcement on Relevant Issues Concerning the Illustrated Pictures of Vehicles with Fixed Devices for Non-transportation Purposes

Document No.:Announcement No. 22 of the State Administration of Taxation in 2017

Taxes:Comprehensive Taxation,Administration of Tax Levy & Collection,Vehicle Acquisition Tax

Date of Promulgation:

IssueDepartment:State Administration of Taxation

Date of Implementatio:2017-06-01

Annex:

To further regulate the tax-free management over non-transportation vehicles with fixed devices, in accordance with the Management Measures for the Levy & Collection of the Vehicle Acquisition Tax (Decree No. 38 of the State Administration of Taxation) and the Announcement of the State Administration of Taxation on Relevant Matters Concerning Exempting Non-transportation Vehicles with Fixed Devices from the Vehicle Acquisition Tax (Announcement No. 43 of the State Administration of Taxation in 2016), the State Administration of Taxation has decided to adjust and regulate the Tax-free Illustrated pictures for Non-transportation Vehicles with Fixed Devices (hereinafter referred to as the Tax-free Illustrated pictures). Relevant issues are hereby announced as follows:

Article I The Tax-free Illustrated pictures issued from January of 2015 to May of 2016 (from Book One to Book 50, hereinafter referred to as the Historical Tax-free Illustrated pictures) shall cease to be implemented from July 31st, 2017.

Article II For the vehicles in the Historical Tax-free Illustrated pictures conforming to tax-free conditions and need to be listed in the Tax-free Illustrated pictures, the manufacturers of the vehicles or taxpayers shall, in accordance with Announcement No. 43 of the State Administration of Taxation in 2016, the Announcement of the State Administration of Taxation and the Ministry of Industry and Information Technology on the Information Collection of Non-transportation Vehicles with Fixed Devices (Announcement No. 96 of the State Administration of Taxation and the Ministry of Industry and Information Technology in 2015) and the Announcement of the State Administration of Taxation and the Ministry of Industry and Information Technology on the Requirements of Amending the Information Collection Table of Non-transportation Vehicles with Fixed Devices and Vehicles’ Pictures (Announcement No. 55 of the State Administration of Taxation and the Ministry of Industry and Information Technology in 2016), re-submit relevant information and documents before June 30th, 2017. The State Administration of Taxation shall, according to regulations, verify the information and documents submitted by manufacturers or taxpayers and update the Tax-free Illustrated pictures.

The announcement is hereby given.

 

The State Administration of Taxation

June 1st, 2017

Customer service

88393678(Information Support)

songf@eshui.net(Information Support)

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