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Notice on Exempting Urban Transit Enterprises from the Vehicle Acquisition Tax When They Purchase Public Vehicles and Trolleybuses

Document No.:Cai Shui [2016] No.84

Taxes:Vehicle Acquisition Tax

Date of Promulgation:

IssueDepartment:Ministry of Finance,State Administration of Taxation

Date of Implementatio:2016-07-25


Issued by: the Ministry of Finance and the State Administration of Taxation

Document No.: Cai Shui [2016] No.84

Date of Issuance: 2016-7-25

Financial Departments (Bureaus) and State Taxation Bureaus of all provinces, autonomous regions, municipalities directly under the Central Government and cities specifically designated in the state budgetary plan and Financial Bureau of Xinjiang Production and Construction Corps,

Upon approval by the State Council, policies concerning exempting urban public communication enterprises from the vehicle acquisition tax when they purchase  vehicles and trolleybuses for public communication purpose are hereby notified as follows:

I. From January 1st, 2016 to December 31st, 2020, urban transit enterprises shall be exempted from the vehicle acquisition tax when they purchase public vehicles and trolleybuses.

The aforementioned urban transit enterprises refer to the enterprises, which are affirmed by the in-charge transportation department of the people’s government above the county level (inclusive of the county level) and which have obtained the urban transit operation qualification according to the law and offer public transit travel services for the public.

The aforementioned public vehicles and trolleybuses refer to the operational passenger vehicles and trackless trolleybuses, which are determined by the in-charge transportation department of the people’s government above the county level (inclusive of the county level) according to their actual operational scopes and purposes and which provide transportation services for the public in cities according to prescribed routes, stops, ticket prices and schedules.

II. For tax exemption vehicles, which do not belong to the tax exemption scope any longer due to transfer, changes of use and other reasons, the supplementary payment for the vehicle acquisition tax shall be made according to Article XV of the Provisional Regulations of the People’s Republic of China on the Vehicle Acquisition Tax.

III. When they file vehicle acquisition tax returns, urban transit enterprises shall provide the in-charge taxation authorities in the place, where they are located, with the affirmation certificates for urban transit enterprises and public vehicles and trolleybuses, issued by the in-charge transportation departments above the county level (inclusive of the county level) in the places, where they are located. The in-charge taxation authorities shall, based on the supporting documents, handle tax exemption procedures for the enterprises. The dead line for urban transit enterprises to go through tax exemption procedures is March 31st, 2021. Those, who fail to do so before the deadline, shall not be exempted from the tax.

IV. For public vehicles and trolleybuses purchased by urban transit enterprises after January 1st, 2016 and for which the vehicle acquisition tax had been paid before the issuance of the notice, the in-charge taxation authorities shall refund the collected taxes according to regulations.


The Ministry of Finance and the State Administration of Taxation

July 25th, 2016


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