Administrative Measures for the Imposition of Vehicle Purchase Tax (Revised in 2011)
Administrative Measures for the Imposition of Vehicle Purchase Tax (Revised in 2011)
Administrative Measures for the Imposition of Vehicle Purchase Tax (Revised in 2011)
Order of the State Administration of Taxation No. 27
December 19, 2011
(Promulgated by Order of the State Administration of Taxation No. 15 on November 15, 2005, revised in according with the Decision of the State Administration of Taxation on the Revision the Administrative Measures for the Imposition of Vehicle Purchase Tax on December 29, 2011.)
Article 1 These Measures are formulated in accordance with the Law of the People's Republic of China on the Administration of Tax Levying ("Tax Levying Law"), the Implementing Rules of the Law of the People's Republic of China on the Administration of Tax Levying ("Implementing Rules") as well as the Interim Regulations of the People's Republic of China on Vehicle Purchase Tax (Rules for Vehicle Purchase Tax).
Article 2 According to Article 30 under the Implementing Rules as well as Article 12 under the Rules for Vehicle Purchase Tax, taxpayers shall declare vehicle purchase tax at the venues stated below.
1. Taxpayers who need to go through vehicle registration procedures shall declare vehicle purchase tax with local taxation authorities at the place of registration.
2. Taxpayers who do not need to go through vehicle registration procedures shall declare vehicle purchase tax with local taxation authorities in charge of collection of vehicle purchase tax at the place of residence.
The principle of "One Tax Declaration for One Vehicle" shall be adopted in the administration of vehicle purchase tax.
Article 3 Taxpayers shall make true and correct statements on the Application Form for Declaration of Vehicle Purchase Tax (see attachment 1, hereinafter referred to as "Application Form for Declaration of Tax") when declaring tax, and shall provide both originals and copies of the following materials. Copies of the said materials as well as the tax declaration form of the Uniformed Invoice for Vehicle Purchase ("Uniformed Invoice") shall be kept by relevant taxation authorities while the originals shall be returned to taxpayers after examination and verification by the taxation authorities.
1. Identity certificate of the owner
(1) Mainland residents shall provide the Identity Card (including the residence certificate and temporary residence certificate), or the Residence Booklet, or the identity certificate of solider (including the Armed Police);
(2) Residents of Hong Kong Special Administrative Region, Macao Special Administrative Region and Taiwan shall provide both the Entry Identity Certificate for Mainland and the residence certificate;
(3) Foreigners shall provide the Entry Identity Certificate for Mainland and the residence certificate;
(4) Organizations shall provide the Certificate of Organization Code;
2. Proof of the purchase price
(1) A Uniformed Invoice (both the invoice form and the tax declaration form) or other kinds of valid vouchers shall be provided for vehicles purchased in China;
(2) The Customs Declaration Form and the Payment of Consumption Tax Collected by Customs, or the Certificate of Tax Exemption issued by the customs shall be provided for vehicles imported for self use.
3. Quality certificate of vehicle
(1) An ex-plant quality certificate of vehicle shall be provided for domestic vehicles ("Quality Certificate"); and
(2) A Certificate for Import Issued by Customs, or a Notice of Obtaining (Revoking) License for Vehicles Entering (Leaving) China Issued by Customs, or a Certificate of Confiscation of Smuggled Automobiles or Motorbikes shall be provided for imported vehicles.
4. Other materials required by the taxation authorities.
Article 4 For vehicles qualified for tax exemption or tax reduction as specified in Article 9 under the Rules for Vehicle Purchase Tax, taxpayers shall provide originals, copies and color photos of the following materials (as the case may be) besides those stated in Article 3 when declaring tax. Originals shall be returned to taxpayers after examination and verification by the taxation authorities while copies and color photos shall be kept by the taxation authorities.
1. A certificate of organization shall be provided for vehicles purchased by foreign embassies, consulates and agencies of international organizations in China.
2. An identity certificate issued by diplomatic departments shall be provided for vehicles used by diplomatic personnel.
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