Decision of the State Administration of Taxation on the Revision of the Administrative Measures for the Imposition of Vehicle Purchase Tax
Decision of the State Administration of Taxation on the Revision of the Administrative Measures for the Imposition of Vehicle Purchase Tax
Decision of the State Administration of Taxation on the Revision of the Administrative Measures for the Imposition of Vehicle Purchase Tax
Order of the State Administration of Taxation No.27
December 19, 2011
We hereby promulgate the Decision of the State Administration of Taxation on the Revision of the Administrative Measures for the Imposition of Vehicle Purchase Tax, which shall come into force as of January 1, 2012.
Head of the State Administration of Taxation: Xiao Jie
Decision of the State Administration of Taxation on the Revision of the Administrative Measures for the Imposition of Vehicle Purchase Tax
The State Administration of Taxation has decided to make the following revisions to the Administrative Measures for the Imposition of Vehicle Purchase Tax:
Article 1 A new article shall be added as Article 6: "upon purchase of a second-hand vehicle, the purchaser shall solicit a Vehicle Purchase Tax Payment Voucher (hereinafter the "Tax Payment Voucher") from the former vehicle owner".
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