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Vehicle Acquisition TaxIn case of divergence of interpretation, the Chinese text shall prevail.

Announcement on Issues Concerning Urban Public Transport Enterprises Which Go Through Vehicle Acquisition Tax Exemption Formalities When Purchasing Buses or Trolleybuses

Document No.:

Taxes:Vehicle Acquisition Tax

Date of Promulgation:2015-08-04

IssueDepartment:Ministry of Transport,State Administration of Taxation

Date of Implementatio:2015-08-04

Annex:

In accordance with the Decision of the State Council on Abolishing Non-administrative License Examination and Approval Items (Guo Fa [2015] No. 27), the examination and approval of exempting buses and trolleybuses from vehicle acquisition tax shall be abolished. To implement the Notice of Ministry of Finance and State Administration of Taxation on Exempting Urban Public Transport Enterprises from Vehicle Acquisition Tax When they Purchase Buses or Trolleybuses (Cai Shui [2012] No. 51), the relevant issues concerning urban public transport enterprises which go through tax exemption formalities are hereby notified as follows:

  1. When they go through vehicle acquisition tax exemption formalities at vehicle acquisition tax levy & collection administration, urban public transport enterprises shall provide the relevant materials required by the Administrative Measures for the Levy & Collection of Vehicle Acquisition Tax, the accreditation certificates for urban public transport enterprises and buses and trolleybuses issued by the in-charge transport departments at prefectural or county levels (inclusive of the county level), the purchase plans and purchase contracts of buses and trolleybuses or the original copies and duplicated copies of other certification statements required by taxation authorities. The original copies shall be returned to the urban public transport enterprises after being checked by the taxation authorities while the duplicated copies shall be preserved by the taxation authorities. Vehicle acquisition tax levy & collection administration shall deal with vehicle purchase tax exemption formalities for urban public transport enterprises in accordance with the above-mentioned materials. 
  2. The Announcement shall be executed from the date of issuance. Clauses 3 and 4 of the Notice of State Administration of Taxation and Ministry of Transport on Relevant Issues Concerning Exempting Urban Public Transport Enterprises from Vehicle Acquisition Tax When they Purchase Buses or Trolleybuses (GuoShui Fa [2012] No. 61) shall be nullified simultaneously.

 

The announcement is hereby given.

 

State Administration of Taxation

Ministry of Transport

August 4th, 2015

 

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