Supplementary Announcement of the State Administration of Taxation on Issues concerning the Administration of Vehicle Purchase Tax Collection
Supplementary Announcement of the State Administration of Taxation on Issues concerning the Administration of Vehicle Purchase Tax Collection
Supplementary Announcement of the State Administration of Taxation on Issues concerning the Administration of Vehicle Purchase Tax Collection
Announcement of the State Administration of Taxation [2016] No. 52
August 18, 2016
In order to regulate the administration of Vehicle Purchase Tax ("VPT") collection, and improve VPT collection efficiency, according to relevant provisions of the Administrative Measures for Vehicle Purchase Tax Collection (published by Order No. 33 and revised by Order No. 38 of the State Administration of Taxation, hereinafter referred to as these "Measures"), a supplementary announcement on issues concerning the administration of VPT collection is hereby released as follows:
I. The Taxpayer Identity Certificate, Vehicle Price Certificate and Vehicle Conformity Certificate as mentioned in Article 7 of these Measures shall be provided respectively according to the following circumstances:
1. Taxpayer Identity Certificate
(1) For Chinese mainland residents, Mainland Resident Identity Card or Household Register (if the location of the issuing authority of above mentioned certificates is different from the vehicle registration location, taxpayers are required to provide the residence certificate or other documentation issued by the household registration authority of the vehicle registration location) or Military (including Armed Police) Identity Certificate shall be provided;
(2) For residents of Hong Kong, Macao or Taiwan, Entry Identity Certificate and Domestic Residence Permit shall be provided;
(3) For foreigners, Entry Identity Certificate and Domestic Residence Permit shall be provided;
(4) For organizations, Business License or Tax Registration Certificate, or Organization Code Certificate or any other valid organization certificate shall be provided.
2. Vehicle Price Certificate
(1) For vehicles purchased within the territory of Chinese mainland, the vouchers for the payment of the total price and additional charges made by the taxpayer for the purchase of the taxable vehicle issued by the seller, such as the uniform invoice (invoice page and tax declaration page) or other valid vouchers, shall be provided.
(2) For imported vehicles for personal use, Special Customs Bill of Payment for Tariff on Imports, or Special Customs Bill of Payment for Consumption Tax on Imports, or Certificate of Tax Collection or Exemption for Imported or Exported Goods shall be provided.
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Announcement of the State Administration of Taxation [2016] No. 52
August 18, 2016
In order to regulate the administration of Vehicle Purchase Tax ("VPT") collection, and improve VPT collection efficiency, according to relevant provisions of the Administrative Measures for Vehicle Purchase Tax Collection (published by Order No. 33 and revised by Order No. 38 of the State Administration of Taxation, hereinafter referred to as these "Measures"), a supplementary announcement on issues concerning the administration of VPT collection is hereby released as follows:
I. The Taxpayer Identity Certificate, Vehicle Price Certificate and Vehicle Conformity Certificate as mentioned in Article 7 of these Measures shall be provided respectively according to the following circumstances:
1. Taxpayer Identity Certificate
(1) For Chinese mainland residents, Mainland Resident Identity Card or Household Register (if the location of the issuing authority of above mentioned certificates is different from the vehicle registration location, taxpayers are required to provide the residence certificate or other documentation issued by the household registration authority of the vehicle registration location) or Military (including Armed Police) Identity Certificate shall be provided;
(2) For residents of Hong Kong, Macao or Taiwan, Entry Identity Certificate and Domestic Residence Permit shall be provided;
(3) For foreigners, Entry Identity Certificate and Domestic Residence Permit shall be provided;
(4) For organizations, Business License or Tax Registration Certificate, or Organization Code Certificate or any other valid organization certificate shall be provided.
2. Vehicle Price Certificate
(1) For vehicles purchased within the territory of Chinese mainland, the vouchers for the payment of the total price and additional charges made by the taxpayer for the purchase of the taxable vehicle issued by the seller, such as the uniform invoice (invoice page and tax declaration page) or other valid vouchers, shall be provided.
(2) For imported vehicles for personal use, Special Customs Bill of Payment for Tariff on Imports, or Special Customs Bill of Payment for Consumption Tax on Imports, or Certificate of Tax Collection or Exemption for Imported or Exported Goods shall be provided.
......