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Announcement of the State Administration of Taxation on Relevant Issues Concerning the Collection of Electronic Information of Motor Vehicles and Ratification of Minimum Tax Paying Price

Document No.:Announcement No.36, 2013 of the State Administration of Taxation

Taxes:Value-added Tax,Vehicle Acquisition Tax

Date of Promulgation:2013-08-01

IssueDepartment:State Administration of Taxation

Date of Implementatio:2013-07-03


In order to make things easy for taxpayers, to accelerate the evaluation of the minimum tax paying price of vehicle acquisition tax and to improve the efficiency of tax levy & collection, the SAT decided to import the relevant data of VAT anti-forgery tax control system in the electronic information system of vehicle certification, and then upload the information to the SAT. The SAT shall automatically collect the information on vehicle ex-factory prices and, upon examination and verification, issue the minimum tax paying price of vehicle acquisition tax. The relevant issues are hereby notified as follows:


I. Determination of the collection and upload of vehicle price information and the minimum tax paying price


(i) As of August 1, 2013, when domestic manufacturers of and foreign importers of motor vehicles (except for those enterprises importing the motor vehicle for its own use, hereinafter referred to as motor vehicle manufacturers) issue "Special VAT Invoice" and "Plain VAT Invoice" in the process of sales of the motor vehicles with different Vehicle Configuration Serial Number and prices manufactured (recreated) or imported by them, they shall separately list such motor vehicles instead of mixing them in one line in the column of "Commodity or Taxable Items" in the invoice (including the "List of the Sales of Goods and the Provision of Taxable Services").


(ii) Starting from January 1, 2014, motor vehicle manufacturers shall, for sales of the motor vehicles manufactured (recreated) or imported by them, derive the invoice information after the issuance of VAT invoices by using the VAT anti-forgery tax control system, and then associate the invoice information with the electric information of certification of the motor vehicle sold or the electric information of imported motor vehicles (hereinafter referred to as the electric information of certification) through the "Certification Information Management System - Vehicle Instrument Info-relation Subsystems".

As for the electric information of certification, if its invoice information has been associated, such relevant information shall be automatically uploaded to the SAT through the "Certification Information Management System", thus making things convenient for the SAT to carry out real-time collection of the price information (price including VAT) on each vehicle subject to tax. If a motor vehicle manufacturer fails to associate the electric information of certification with the invoice information, as of January 1, 2014, such information cannot be uploaded to the SAT.


(iii) Starting from January 1, 2014, the SAT shall, on the basis of the price information (price including VAT) on vehicles subject to tax, in accordance with the provisions on evaluating the minimum tax paying price of vehicle acquisition tax, evaluate the minimum tax paying price of each vehicle subject to tax in real time and then transmit the information from place to place for execution purposes.


(iv) The SAT shall evaluate and issue the minimum tax paying price of vehicle acquisition tax of the last installment of 2013 in November 2013. As for the vehicles subject to tax which are to leave the factory for sale by motor vehicle manufacturers before January 1, 2014, while the filing of tax returns of vehicle acquisition tax, the minimum tax paying price of the current period shall be executed; if the SAT fails to evaluate the minimum tax paying price, the current provisions are still in force.


(v) Other relevant issues

1. Motor vehicle manufacturers shall, in accordance with the requirements of this announcement, complete the association between the electronic information of vehicle certification and the invoice information and complete the upload work before the sales of vehicles. As for the authorized use matters of related systems, please refer to the introductions on the website of the institution in charge of daily management of certification informationhttp://www.vidc.info/.


2. As for motor vehicle manufacturers which do not use the VAT anti-forgery tax control system to issue VAT invoices for the sales of vehicles, they may directly input the invoice information by using the "vehicle instrument info-relation subsystems", and then complete the association work relating to the electric information of certification.


3. Enterprises or individuals who import motor vehicles for private use shall, before two working days for the filing of tax returns of vehicle acquisition tax, visit the website of the institution in charge of daily management of certification informationhttp://www.vidc.info/and input and upload the electric information of imported vehicles.


(vi) As for a vehicle subject to tax, if its minimum tax paying price is not verified by the SAT, if the tax paying price reported by the taxpayer is lower than the minimum tax paying price of vehicles subject to tax of the same kind and without any justified reason, the in-charge taxation authorities can impose tax on it by reference to the evaluated minimum tax paying price of vehicles of the same kind.


II. Upgrade of VAT anti-forgery tax control system for making out invoices

Starting from August 1, 2013, the VAT anti-forgery tax control system for making out invoices which is used by motor vehicle manufacturers needs to be upgraded and to install the invoice information exporting software, thus exporting the information on encrypted invoices. The anti-forgery tax control technical service units shall provide technical support to the upgrade.


III. The in-charge taxation authorities of vehicle acquisition tax at places where the motor vehicle manufacturers are located are responsible for the daily management of vehicle paying price information collection, and they shall make periodical inspection on the association between the electronic information of enterprise certification and the invoice information.


IV. The institution in charge of daily management of certification information shall strengthen the information security management, and it must not use the invoice information and the electronic information of certification, which are uploaded to the SAT by enterprises, for other purposes.


V. For the purpose of making things convenient for motor vehicle manufacturers to carry out the secondary development for the "vehicle instrument info-relation subsystems", the SAT shall delegate the institution in charge of daily management of certification information to provide relevant data interface, technical support and training to enterprises.


VI. For enterprises that fail to report the electronic information of vehicle certification according to regulations or fail to make association with the vehicle invoice information, the in-charge taxation authorities shall cope with such conditions according to the relevant provisions of the "Law of the Peoples Republic of China on the Administration of Tax Levy & Collection".


The present announcement shall come into force on August 1, 2013.


The announcement is hereby given as above.


State Administration of Taxation


July 3, 2013


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