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Circular concerning Exempting Vehicle Acquisition Tax from the Travelling Medical Vehicles of Mother Health Express Project in 2015

Document No.:

Taxes:Vehicle Acquisition Tax

Date of Promulgation:2015-12-29

IssueDepartment:Ministry of Finance,State Administration of Taxation

Date of Implementatio:2014-12-29


Financial Departments and State Taxation Bureaus of Hebei, Inner Mongolia, Liaoning, Jilin, Heilongjiang, Fujian, Jiangxi, Hubei, Guangxi, Sichuan, Guizhou, Yunnan, Tibet, Shaanxi, Qinghai, Xinjiang Provinces (Autonomous Regions), and Financial Bureau of Xinjiang Production and Construction Corps, 

Pursuant to the regulations of the Circular of the Ministry of Finance, State Administration of Taxation on Exempting Vehicle Acquisition Tax from the Vehicles Exclusively Used for the Project of “Mother Health Express” (CaiShui [2006] No. 176), vehicle acquisition tax shall be exempted from 159 travelling medical vehicles, which are applied by the China Women’s Development Foundation in 2015 and which are used for the project of “mother health express” (see the attachment for details). The deadline for using the tax exemption quota shall be August 31st, 2016.

When they file vehicle acquisition tax returns, the purchasing units shall provide the in-charge taxation authorities at the place where they are located with a set of color photographs of the vehicles’ interior and exterior (in 5 inches) and present the special vehicle credentials of the “mother health express” project issued for each vehicle by the China Women’s Development Foundation. The in-charge taxation authorities shall, based on the tax exemption vehicle quotas attached to the circular, tax exemption vehicle models and the color photographs of the vehicle’s interior and exterior and the special vehicle credentials of the “mother health express” project (the patterns of the photograph and the special vehicle credential can be downloaded from the State Administration of Taxation’s server’s “LOCAL/Goods and Services Taxation Department/Vehicle Acquisition Tax Office/Tax Exemption Illustrated Books for the Vehicles Exclusively Used for Mother Health Express Project”), handle tax exemption procedures for the purchasing units.

If the tax exemption vehicles do not belong to the tax exemption scope any longer due to the transfer of the vehicles or the changes of the vehicles’ use, the taxpayers shall, pursuant to the provision of Article XV of the Interim Regulations of the People’s Republic of China on Vehicle Acquisition Tax, make up for the payment of vehicle acquisition tax.

For the vehicles whose tax exemption quotas have been assigned yet whose tax has been levied & collected, the in-charge taxation authorities shall, pursuant to the regulations of Article XXVII of the Management Measures for the Levy & Collection of Vehicle Acquisition Tax, go through tax refund procedures for the purchasing units.


Ministry of Finance State Administration of Taxation

December 29th, 2015


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