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Announcement on Vehicle Acquisition Tax Imposed on Non-transportation-purpose Vehicles with Fixed Installations

Document No.:Announcement No. 43 of the State Administration of Taxation in 2016

Taxes:Vehicle Acquisition Tax

Date of Promulgation:2016-08-01

IssueDepartment:State Administration of Taxation

Date of Implementatio:2016-06-30


Issued by: State Administration of Taxation

Document No.: Announcement No. 43 of the State Administration of Taxation in 2016

Date of Issuance: 2016-6-30


According to the Provisional Regulations of the People’s Republic of China on Vehicle Acquisition Tax and the Administrative Measures for the Levy & Collection of Vehicle Acquisition Tax (Published by Decree No. 33 of the State Administration of Taxation and Revised by Decree No. 38 of the State Administration of Taxation), matters concerning exemption of the vehicle acquisition tax from non-transportation-purpose vehicles with fixed installations are hereby announced as follows:

I. Non-transportation-purpose vehicles with fixed installations refer to operational   vehicles with special purposes. To realize the said purposes, special equipments or devices must be fixed on the vehicle bodies by ways of welding, riveting, or bolt connection.  Transportation vehicles specially used for carrying people and articles are not included in the aforementioned vehicles.

II. If produced (modified) or imported vehicles conform to Article I of the Announcement, according to the Announcement of the State Administration of Taxation and the Ministry of Industry and Information Technology on the Information Collection of Non-transportation-purpose vehicles with Fixed Installations (Announcement No. 96 of the State Administration of Taxation and the Ministry of Industry and Information Technology in 2015), information, pictures and scans of documents shall be submitted.

III. The State Administration of Taxation shall regularly summarize the information and documents submitted by production enterprises or taxpayers and compile tax exemption illustrated books for vehicles, which meet the requirement of Article I of the Announcement.

IV. Production enterprises and taxpayers can inquire tax exemption illustrated books on the official website of the State Administration of Taxation.    
V. From the implementation date of the Announcement, when enterprises or taxpayers produce (modify) or import six engineering machineries of excavators, land levelers, forklift trucks, shovel trucks (loaders), earthmovers, cranes (lifts) and concrete pump trucks, mobile drillers, fluid-washing and paraffin-cleaning vehicles, well maintenance (machines) vehicles, truck-mounted blenders, gas compressor vehicles, production trucks, vehicles for lifting, laying down and installing rigs, mobile boilers, mobile ground anchor vehicles, continuous sucker rod units, nitrogen vehicles as well as slurry seal pavers listed in the Announcement of the State Administration of Taxation on Relevant Issues Concerning Vehicle Acquisition Tax Imposed on Non-transportation-purpose vehicles with Fixed Installations (Announcement No. 45 of the State Administration of Taxation in 2013), they shall upload materials according to the Announcement and uniformly list their pictures in tax exemption illustrated books.

Where the aforementioned vehicles have been produced and sold before the implementation date of the Announcement (That is the date specified on the vehicle certificate is prior to the implementation date of the Announcement) and information cannot be submitted according to the Announcement, taxation authorities shall deal with tax exemption according to the tax exemption catalogue in tax exemption illustrated books.
VI. When taxpayers make tax exemption reporting for non-transportation-purpose vehicles with fixed installations, taxation authorities shall, according to tax exemption illustrated books and relevant provisions, go through tax exemption procedures after they verify vehicle pictures and relevant materials submitted by taxpayers.

Taxpayers shall be responsible for the authenticity and legality of materials submitted by them.

VII. The Announcement shall take effect from August 1st, 2016. The Announcement of the State Administration of Taxation on Relevant Issues Concerning Vehicle Acquisition Tax Imposed on Non-transportation-purpose vehicles with Fixed Installations (Announcement No. 45 of the State Administration of Taxation in 2013) and Article XIX of the Announcement of the State Administration of Taxation on Administrative Issues Related to the Levy & Collection of Vehicle Acquisition Tax (Announcement No. 4 of the State Administration of Taxation in 2015) shall be simultaneously nullified.

The announcement is hereby given.



State Administration of Taxation

June 30th, 2016


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