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Circular on Exempting Vehicle Acquisition Tax Imposed on Special Vehicles for Flood Control in 2016

Document No.:

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

Date of Promulgation:

IssueDepartment:Ministry of Finance,State Administration of Taxation

Date of Implementatio:2016-11-16



Finance Departments (Bureaus) and State Taxation Bureaus of Jiangsu, Anhui, Shandong, Chongqing, Tibet and Shaanxi Provinces (Autonomous Regions, Municipalities Directly under the Central Government),

According to the Circular of the Ministry of Finance and the State Administration of Taxation on Exempting the Vehicle Acquisition Tax Imposed on Special Vehicles for Flood Control (Cai Shui[2001] No. 39), 24 special vehicles for flood control, which have been listed in the purchase plan of special vehicles for flood control of all provinces, autonomous regions and municipalities directly under the Central Government in 2016 and have been ratified by the office of the State Flood Control and Draught Relief Headquarters, shall be exempted from the vehicle acquisition tax (see specific quota of tax exemption vehicles in the attachment). The expiration date of tax exemption quota shall be July 30th, 2017 and the tax exemption quota shall be no longer valid after the expiration date.

When the units purchasing vehicles go through the filing procedures of vehicle acquisition tax returns, they shall provide a set of 5-inch color photos of the vehicle’s interior and exterior to the in-charge taxation authorities in the place where they are located and present the “certificate of a special vehicle for flood control” issued for each vehicle by the office of the State Flood Control and Draught Relief Headquarters. The in-charge taxation authorities shall handle tax exemption procedures in the light of the allocation table of tax exemption vehicle quota attached to the circular, the color photos of the vehicle’s interior and exterior and the “certificate of a special vehicle for flood control” (photos and patterns of certificates and tables can be downloaded from the State Administration of Taxation FTP server’s “LOCAL/Goods and Labor Services Department/ Vehicle Acquisition Tax Office/tax exemption illustrated books of special vehicles for flood control of the State Flood Control and Draught Relief Headquarters).

Where tax exemption vehicles do not belong to the tax exemption scope any longer due to the transfer and changes of use of tax exemption vehicles, a supplementary payment of the vehicle acquisition tax shall be made according to the Interim Regulations of the People’s Republic of China on the Vehicle Acquisition Tax


Attachment: Allocation Table of Tax Exemption Vehicle Quota



The Ministry of Finance and the State Administration of Taxation

November 16th, 2016


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