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Notice of the Ministry of Finance and the State Administration of Taxation on Exempting Vehicle Acquisition Tax from Special Vehicles for Flood Control in 2015

Document No.:Cai Shui [2015] No.132

Taxes:Vehicle Acquisition Tax

Date of Promulgation:2015-12-28

IssueDepartment:Ministry of Finance,State Administration of Taxation

Date of Implementatio:2015-12-28

Annex:

Issued by: Ministry of Finance, State Administration of Taxation

Document No.: Cai Shui [2015] No.132

Date of Issuance: 2015-12-28

 

Finance departments (bureaus) and state taxation bureaus of Anhui, Shanxi, Shandong, Guizhou, Tibet and Shaanxi Provinces (Autonomous Regions):

 

In accordance with the provisions of the “Notice of the Ministry of Finance and the State Administration of Taxation on Exempting Vehicle Acquisition Tax from Vehicles Reserved for Special Uses Including Flood control” (Cai Shui [2001] No.39), the vehicle acquisition tax shall be exempted for 57 special vehicles for flood control designated in the allocation plans for special vehicles for flood control in 2015 of all provinces and approved by the Office of the State Flood Control and Drought Relief Headquarters (see the attachment for specific duty free vehicle indicators). The deadline for the use of duty-free indicators is August 31, 2016, and then they will expire and get invalidated.

 

When a vehicle purchaser goes through the procedures for the filing of tax returns of vehicle acquisition tax, it shall provide 1 set of 5-inch color photos about the appearance and interior of the vehicle to the local in-charge taxation authorities, and present the “Special Vehicle Permit for Flood Control” issued with the vehicle by the Office of State Flood and Drought Relief Headquarters. The in-charge taxation authorities shall handle the tax exemption formalities for the vehicle purchaser according to the Duty-free Vehicle Index Allocation Table as attached to this Notice, as well as the color photos of the vehicle’s appearance and interior, and the “Special Vehicle Permit for Flood Control” (patterns of photo and permit can be downloaded from the following address on the FTP server of the State Administration of Taxation: LOCAL/Department of Goods and Labor Tax/Vehicle Acquisition Tax Office/Duty free Atlas of Special Vehicles for Flood Control of the Office of State Flood and Drought Relief Headquarters).

 

If duty free vehicles are no longer in the scope of tax exemption due to the transfer, change of usage and other reasons, the vehicle acquisition tax thereof shall be recovered according to Article 15 of the “Provisional Regulations of the People's Republic of China on Vehicle Acquisition Tax”.

 

Appendix: Index Allocation Table of the Exemption from Vehicle Acquisition Tax on Special Vehicles for Flood Control in 2015

 

Ministry of Finance

State Administration of Taxation

 

December 28, 2015

 

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