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Decision of the State Administration of Taxation on Amending the "Administrative Measures for the Imposition of Vehicle Acquisition Tax"

Document No.:Order No.27 of the State Administration of Taxation

Taxes:Vehicle Acquisition Tax

Date of Promulgation:2012-01-01

IssueDepartment:State Administration of Taxation

Date of Implementatio:2011-12-19


The "Decision of the State Administration of Taxation on Amending the 'Administrative Measures for the Imposition of Vehicle Acquisition Tax'" is hereby promulgated and shall be effective on January 1, 2012.

Administrator of State Administration of Taxation: Xiao Jie

December 19, 2011

Decision of the State Administration of Taxation on Amending the "Administrative Measures for the Imposition of Vehicle Acquisition Tax"

The State Administration of Taxation has decided to make the following changes to the "Administrative Measures for the Imposition of Vehicle Acquisition Tax":

I. A new article is added to Article 6: "In the case of purchasing a secondhand vehicle, the purchaser shall ask for the "Certificate of Payment of Vehicle Acquisition Tax" (hereinafter referred to as Certificate of Tax Payment) from the original owner. 

"In the case of purchasing a secondhand car that has undergone procedures for being exempted from taxes on the purchase of vehicles, the purchaser shall re-apply to the tax authority for undergoing the filing of tax returns or tax exemption procedures. Those who fail to do so will be dealt with in accordance with the provisions of the Law on the Administration of Tax Levy and Collection."

II. Article 13 is changed to Article 14 and amended as: "When handling the procedures of filing of tax returns for taxpayers, the competent tax authority shall conduct on-spot inspection on non-transport vehicles without fixtures ."

III. Article 14 is changed to Article 15 and amended as: "Competent taxation authorities shall examine and verify the information of tax returns, determine tax base, levy taxes and issue the certificates of tax payment. For taxable vehicles, the seal for vehicle acquisition tax shall be affixed to the column of taxation for the certificates of tax payment, and for tax-exempt vehicles, the seal for vehicle acquisition tax shall be affixed to the column of tax exemption for the certificates of tax payment."

IV. Article 39 is changed to Article 40 and amended as: "The competent tax authority shall establish files for the administration of levy and collection of the vehicle acquisition tax for vehicles whose tax returns have been filed."

V. Article 41 to Article 45 are deleted.

VI. Article 48 is changed to Article 43 and amended as: "Patterns of the forms of tax returns, application forms for tax exemption, application forms for redeeming certificates, and application forms for tax refund shall be uniformly regulated by the State Administration of Taxation; while each state taxation bureau at the level of all provinces, autonomous regions, municipalities directly under the Central Government and cities specifically designated in the state budgetary plan can print and use these forms by themselves."

VII. Appendix 5 and Appendix 6 are deleted.

This Decision shall come into force on January 1, 2012.

The "Administrative Measures for the Imposition of Vehicle Acquisition Tax" shall be revised.  The sequential order of the clauses is also adjusted correspondingly according to this Decision and the Measures shall be promulgated anew. 

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