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Announcement on Administration of Levy & Collection of Excise Tax Imposed on Super Luxurious Cars

Document No.:

Taxes:Administration of Tax Levy & Collection,Vehicle Acquisition Tax

Date of Promulgation:2016-12-01

IssueDepartment:State Administration of Taxation

Date of Implementatio:2016-11-30

Annex:Annex1

Announcement on Administration of Levy & Collection of Excise Tax Imposed on Super Luxurious Cars

Issued by: The State Administration of Taxation

Document No.: Document No. 74 of the State Administration of Taxation in 2016

Date of Issuance: 2016-11-30

In accordance with the  Circular of the Ministry of Finance and the State Administration of Taxation on Relevant Issues Concerning Imposing Excise tax on Super Luxurious Cars (CaiShui [2016] No. 129), from December 1st, 2016, excise tax shall be levied and collected additionally on super luxurious cars at the importation stage at the tax rate of 10%. Relevant matters are hereby announced as follows:

I. If taxpayers of excise tax, who participate in retailing super luxurious cars (hereinafter referred to as “taxpayers”), have not conducted tax registration for the tax category of excise tax, they shall do so according to requirements of the in-charge taxation authorities in a timely manner. 

II. From December 1st, 2016, taxpayers, who sell super luxurious cars, shall fill in the Tax Return of Excise Tax Imposed on Other Taxable Consumer Goods (please see the attachment) monthly and declare and pay excise tax to the in-charge taxation authorities.

III. For super luxurious cars, for which automobile sales contracts had been signed before November 30th, 2016(inclusive) but which have not been delivered yet, taxpayers shall take the original signed automobile sales contracts and their duplicated copies with them to in-charge taxation authorities to go through procedures for the record within five working days starting from December 1st, 2016(inclusive). If they find no mistakes after checking the original contracts and their duplicated copies, the in-charge taxation authorities shall keep the latter and return the former to the taxpayers.

Taxpayers, who had signed automobile sales contracts before November 30th, 2016 (inclusive) yet had not gone through procedures for the record or have failed to do so within the prescribed time limit, shall pay excise tax at the retail stage.
IV. Contents of “the purchaser, brand and model” stated in the automobile sales contract, which has been put on record, shall be consistent with those of the column of “the name and ID card No. of the purchaser/the enterprise organization code, brand and model” in the Uniform Invoice for Selling a Motor Vehicle issued when taxpayers have delivered goods. Otherwise, they shall pay excise tax at the retail stage.
V. The announcement shall be executed from December 1st, 2016. The attachment of the Announcement of the State Administration of Taxation on the Administration of Levy & Collection of Excise tax Imposed on High-end Cosmetics (Announcement No. 66 of the State Administration of Taxation in 2016) shall be simultaneously nullified.

The announcement is hereby given.

Attachment:Tax Return of Excise tax Imposed on Other Taxable Consumer Goods

 

The State Administration of Taxation

November 30th, 2016

 

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