Home > Vehicle and Vessel Tax > Text

Vehicle and Vessel TaxIn case of divergence of interpretation, the Chinese text shall prevail.

Announcement of Anhui Provincial Department of Finance and Anhui Local Taxation Bureau on Relevant Issues Concerning Exemption of Vehicles and Vessels Tax for Public Transportation

Document No.:Cai Shui Fa [2013] No.951

Taxes:Vehicle and Vessel Tax

Date of Promulgation:2013-08-01

IssueDepartment:Financial Bureaus of Localities,Local Taxation Bureaus of Localities

Date of Implementatio:2013-09-13

Annex:

In accordance with the provisions on the temporary tax exemption of vehicles and vessels for public transportation in item 1 of Clause 1 of Article 5 of the Measures of Anhui Province for the Implementation of Vehicle and Vessel Tax (Order No.241 of the People's Government of Anhui Province), the relevant issues on exemption of vehicles and vessels tax for public transportation in Anhui are hereby notified as follows:

 

I. For the purpose of exempting vehicle and vessel tax, the vehicles and vessels for public transportation shall satisfy all the following conditions:

(1) Having legally obtained operating qualifications upon approval by the department in charge of vehicle and vessel transport operations;

(2) Carrying on operations according to the time schedule, routes and stations (ferry) approved by the department in charge of vehicle and vessel operations for public transportation or the people's government at the county level;

(3) Executing operating fee standards approved by the administrative departments in charge of prices;

(4) Being used by public passengers and sharing part of the social welfare functions or executing government-directed tasks.

 

II. Taxpayers qualified for exemption of vehicles and vessels tax for public transportation shall, in accordance with legal procedures, submit a written application for tax relief to the in-charge local taxation authorities at the places where such vehicles and vessels are registered or at the places where the owners or managers of such vehicles & vessels are located, and also submit the following information for the purpose of carrying out the vehicle & vessel tax exemption procedures.

(1) Operating certificates approved and issued by the department in charge of vehicle and vessel transport operations, or annual inspection certificates of vehicles and vessels for public transportation provided by traffic control offices and other departments;

(2) Approval documents of the operating time, routes and stations (ferry) issued by the department in charge of vehicle and vessel operations for public transportation or the people's government at the county level, or supporting certificates of the operating time, lines and stations (ferry) set up by taxpayers according to the requirements of the government and the in-charge departments;

(3) Approval documents of operating fee standards approved by the administrative departments in charge of prices;

(4) Documents of the appropriation of financial aids or the proof of funds granted by financial departments for sharing part of the social welfare functions or executing government-directed tasks, or relevant supporting certificates of taxpayers who implement discount fares in accordance with the relevant provisions of the Government.

 

III. Taxpayers who are eligible for tax exemption of vehicles and vessels for public transportation shall complete all tax exemption procedures before the purchase of compulsory traffic accident liability insurance and before the annual inspection of vehicles & vessels. Taxpayers who carry out the procedures for tax relief on a centralized basis may apply for the filing of vehicle & vessel tax relief for next year with the in-charge taxation authorities before December 15 each year.

 

The in-charge local taxation authorities shall, within 7 working days from the date of acceptance of the filing of tax relief, complete the registration and filing work and issue the Certificate of Tax Relief of Vehicle and Vessel Tax.

 

When taxpayers purchase the Compulsory Automobile Liability Insurance and carry out the annual inspection of vehicles & vessels upon showing the Certificate of Tax Relief of Vehicle and Vessel Tax, their vehicle & vessel tax of the current year shall no more be withdrawn by withholding agents of motor vehicles nor be levied or collected by commissioned collectors of vehicles & vessels on behalf of taxation authorities.

 

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

 

Customer service

88393678(Information Support)

songf@eshui.net(Information Support)

Public messages

Disclaimer

All the information on this website is reprinted from government websites, newspapers, Gazettes, domestic and foreign medias and other publications.

Please check the official publications, originals of outgoing documents and sources of reprint for purposes of authenticity, accuracy and legitimacy of the information published on this website.

The information on, the materials provided and the performance of this website is provided on an "as is" and "as available" basis. We make no warranty of any kind in relation to or connection with the availability, accuracy or reliability of this website or any of its materials and information, including but not limited to any warranties, representations, and guarantees as to, title, risk, non-infringement, accuracy, reliability, merchantability, use, correctness, fitness for a particular purpose or otherwise, or that use of this website will be uninterrupted or error-free. If you become aware of any inaccuracies or errors in any materials or information on our website, we would be appreciate it if you would inform us of such inaccuracies or errors immediately by emailing us at songf@eshui.net.

We shall not under any circumstances be liable for any direct, indirect, incidental, special or consequential damages, losses, liabilities or any business interruption in relation to the use of or inability to use any information contained on this website (whether foreseeable or not and even if we have been informed of such likelihood).

This website may contain links to third-party websites which are not maintained by us. We are not responsible for the content of those websites. The inclusion of any link to such websites does not imply approval or an endorsement by us of the linked websites or the contents thereof and we make no representations or warranties concerning the linked sites nor shall it be liable for the same.

Copyright: Ministry of Commerce, the People's Republic of China

Supported by:China International Electronic Commerce Center

Tel: (86 10) 68651200(Customer Service)

Fax: (86 10) 65677512

Information Support: Beijing Zerui Certified Public Accountants Co.,Ltd.

Approved by:Department of Electronic Commerce and Informatization, Ministry of Commerce, PRC

Jing ICP Bei No. 05004093

E-mail:hanlx358@126.com

Tel: 61943289 - 8001