China's Qualified Special Vehicles for Xiamen-based Chu Sheng Exempted from Vehicle Purchase Taxes
1. Policy regulations and main basis:. (Administrative Measures on the Acquisition of Vehicle Purchase Taxes, Finance and Tax [2005] No. 139, Financial and Tax [2005] No. 111) Sanitary Fittings,Stainless Steel Foot,Stainless Steel Foot Pingyi Lu Petroleum & Oil Fittings Co., Ltd. , http://www.bdgatevalve.com
2. The applicable scope and conditions of the policy:
1 Vehicles used by foreign embassies and consulates in China, international organizations in China, and diplomatic personnel for their own use;
2 The Chinese People's Liberation Army and the People's Armed Police Force are included in the vehicles for the military's weapon equipment ordering plan;
3 Special vehicles purchased by the designated departments of the flood control and forest fire control department for command, inspection, dispatch, flood control (police) and liaison;
4 Non-transporting vehicles with fixed devices that have been listed in the tax-exempt vehicle map;
5 Agricultural tricycles, diesel engines, three-wheeled vehicles with power no greater than 7.4kw, no more than 500kg load capacity and no more than 40km/h maximum speed;
6 Domestic-made cars bought by overseas students (including Hong Kong and Macao) who are returning to China for service;
7 Settlers in China have imported one car for their own use.
3. Tax incentives: China's tax breaks for qualified Xiagong Chu Sheng special vehicles
4. Types of Tax Relief Management: Registration and Registration
5. The taxpayer needs to submit information:
(1) Vehicle owner identification and tax exemption certificate. Among them: 1 Foreign embassies and consulates in China, and international organizations in China, providing the organization certification. 2 Diplomats, providing proof of identity issued by the diplomatic service. 3 Non-transport vehicles with fixed installations, Mainland residents provide Mainland residents' ID card (including residence, temporary residence certificate) or "resident residence booklet" or military (including armed police) identity certificate; Hong Kong, Macao Special Administrative Region, residents of Taiwan area Foreigners are provided with proof of their identity and residence certificate; foreigners are provided with entry proof of identity and residence certificate; and the organization provides "Organization Code Certificate". 4 Experts who come to China to provide expert certificates issued by the State Administration of Foreign Experts Affairs or its authorized units; proof of residence in the country issued by the public security department. 5 The vehicles listed in the PLA's order plan for weapons and equipment provide proof of the order plan. (6) The overseas students provide proof of studying abroad issued by the embassy or consulate of the country where the host student studies in China (the Ministry of Education and Technology of the Liaison Office in Hong Kong and the Ministry of Culture of the Liaison Office in Macau); the residence certificate and personal passport issued by the public security department; The "Returned Persons Purchase Purchase Order for Domestic Vehicles". 7 Flood prevention vehicles for water conservancy departments shall provide the approval documents of the Ministry of Finance and the State Administration of Taxation, as well as the "special vehicle license for flood prevention" issued by the State Flood Control and Drought Relief Headquarters Leading Group Office; 8Forest fire trucks in the forestry department are provided with approval documents from the Ministry of Finance and the State Administration of Taxation, and the "Forest Fire Special Vehicle Certificate" and "Forest Fire Vehicle Distribution Allotment Notice" issued by the State Forestry Administration's Forest Fire Prevention Office; One set of color 5-inch photos. 9 Other vehicles are provided with documents approved by the State Council or the State Administration of Taxation.
(2) Proof of vehicle price. 1 Vehicles purchased in China provide unified invoices (invoices and tax returns) or valid vouchers. 2 Vehicles imported for personal use shall be provided with “Special Customs Tariff Payment Certificatesâ€, “Special Customs Collection of Consumption Tax Contributions†or Customs “Exemption Certificatesâ€.
(3) Vehicle Qualification Certificate. 1 Domestically produced vehicles provide vehicle qualification certificates. 2 Imported vehicles provide "Customs Cargo Import Certificate" or "Customs Supervision Vehicle Import and Export Licensing Licence Notice".
(4) A non-transporting vehicle with a fixed device that provides a 5-inch color photograph of the inside of the vehicle.
(5) Other information requested by the tax authority.
6. Handling Filing Authority: Taxation Service Office for Vehicle Purchase Taxes in Cities and Counties
7. Procedures and time limits for handling: Taxpayers go directly to the city and county vehicle purchase tax processing service offices to apply for tax relief. If the submitted data is complete and effective and meets the conditions for tax exemption, it may be exempted from the tax on the purchase of special vehicles for XCMG Chu Sheng.