Measures for the Administration of Vehicle Purchase Tax Collection (Revised in 2015)
Measures for the Administration of Vehicle Purchase Tax Collection (Revised in 2015)
Measures for the Administration of Vehicle Purchase Tax Collection (Revised in 2015)
Order of the State Administration of Taxation No. 38
December 28, 2015
(Promulgated by Order No.33 of the State Administration of Taxation on December 2, 2014, amended as per the Decision of the State Administration of Taxation on the Revision of the Measures for the Administration of Vehicle Purchase Tax Collection on December 28, 2015)
Article 1 These Measures are formulated as per the Law on the Administration of Tax Collection (the "Tax Collection Law"), the Implementing Rules for the Law on the Administration of Tax Collection, the Interim Regulations on Vehicle Purchase Tax (the "VPT Regulations"), and other relevant laws and regulations of the People's Republic of China.
Article 2 The application scope of collection, exemption and reduction of vehicle purchase tax ("VPT") shall be governed by the VPT Regulations.
Article 3 Taxpayers shall file VPT returns at the following places:
1. taxpayers who need to handle vehicle registration shall file VPT returns with the tax authority where the vehicles are registered; or
2. taxpayers who do not need to handle vehicle registration shall file VPT returns with the tax authority where the taxpayers are located.
Article 4 One VPT return shall be filed for every vehicle.
Article 5 Where taxpayers purchase taxable vehicles for personal use, they shall file tax returns within 60 days of purchase; where taxpayers import taxable vehicles for personal use, they shall file tax returns within 60 days of import; where taxpayers acquire taxable vehicles for personal use by way of production, donation, reward or otherwise, they shall file tax returns within 60 days of acquisition.
Article 6 Where a nontaxable vehicle becomes taxable due to transfer of vehicle or change of purpose, the taxpayer shall file a new tax return with the tax authority within 60 days of change.
Where a nontaxable vehicle remains nontaxable after being transferred, the transferee shall file a new tax return with the tax authority within 60 days of purchase or acquisition of the vehicle.
Article 7 Taxpayers shall fill in the Tax Return for Vehicle Purchase ("VPT Return") with authentic information, and provide the following documents:
1. taxpayer's identity certificate;
2. vehicle purchase price certificate;
3. vehicle conformity certificate; and
4. other documents as required by the tax authorities.
Article 8 For a nontaxable vehicle that becomes taxable, the taxpayer shall fill in the VPT Return and provide the following documents:
1. where second-hand vehicle transaction is involved, the taxpayer shall provide his/her identity certificate, the original invoice for sales of second-hand vehicles, and the original certificate of VPT payment ("VPT Payment Certificate"); or
2.
......
Order of the State Administration of Taxation No. 38
December 28, 2015
(Promulgated by Order No.33 of the State Administration of Taxation on December 2, 2014, amended as per the Decision of the State Administration of Taxation on the Revision of the Measures for the Administration of Vehicle Purchase Tax Collection on December 28, 2015)
Article 1 These Measures are formulated as per the Law on the Administration of Tax Collection (the "Tax Collection Law"), the Implementing Rules for the Law on the Administration of Tax Collection, the Interim Regulations on Vehicle Purchase Tax (the "VPT Regulations"), and other relevant laws and regulations of the People's Republic of China.
Article 2 The application scope of collection, exemption and reduction of vehicle purchase tax ("VPT") shall be governed by the VPT Regulations.
Article 3 Taxpayers shall file VPT returns at the following places:
1. taxpayers who need to handle vehicle registration shall file VPT returns with the tax authority where the vehicles are registered; or
2. taxpayers who do not need to handle vehicle registration shall file VPT returns with the tax authority where the taxpayers are located.
Article 4 One VPT return shall be filed for every vehicle.
Article 5 Where taxpayers purchase taxable vehicles for personal use, they shall file tax returns within 60 days of purchase; where taxpayers import taxable vehicles for personal use, they shall file tax returns within 60 days of import; where taxpayers acquire taxable vehicles for personal use by way of production, donation, reward or otherwise, they shall file tax returns within 60 days of acquisition.
Article 6 Where a nontaxable vehicle becomes taxable due to transfer of vehicle or change of purpose, the taxpayer shall file a new tax return with the tax authority within 60 days of change.
Where a nontaxable vehicle remains nontaxable after being transferred, the transferee shall file a new tax return with the tax authority within 60 days of purchase or acquisition of the vehicle.
Article 7 Taxpayers shall fill in the Tax Return for Vehicle Purchase ("VPT Return") with authentic information, and provide the following documents:
1. taxpayer's identity certificate;
2. vehicle purchase price certificate;
3. vehicle conformity certificate; and
4. other documents as required by the tax authorities.
Article 8 For a nontaxable vehicle that becomes taxable, the taxpayer shall fill in the VPT Return and provide the following documents:
1. where second-hand vehicle transaction is involved, the taxpayer shall provide his/her identity certificate, the original invoice for sales of second-hand vehicles, and the original certificate of VPT payment ("VPT Payment Certificate"); or
2.
......