Announcement of the State Taxation Administration and the Ministry of Industry and Information Technology on the Administrative Matters relating to the Exemption of Vehicle Purchase Tax on Non-transport Specialized Operation Vehicles Equipped with Fixture
Announcement of the State Taxation Administration and the Ministry of Industry and Information Technology on the Administrative Matters relating to the Exemption of Vehicle Purchase Tax on Non-transport Specialized Operation Vehicles Equipped with Fixture
Announcement of the State Taxation Administration and the Ministry of Industry and Information Technology on the Administrative Matters relating to the Exemption of Vehicle Purchase Tax on Non-transport Specialized Operation Vehicles Equipped with Fixtures
Announcement of the State Taxation Administration and the Ministry of Industry and Information Technology [2020] No.20
December 5, 2020
In accordance with the Vehicle Purchase Tax Law of the People's Republic of China (the "Vehicle Purchase Tax Law") and the Announcement of the Ministry of Finance, the State Taxation Administration and the Ministry of Industry and Information Technology on Policies for the Exemption of Vehicle Purchase Tax on Non-transport Specialized Operation Vehicles Equipped with Fixtures ([2020] No.35), the administrative matters relating to the exemption of vehicle purchase tax on non-transport specialized operation vehicles equipped with fixtures (the "specialized vehicles") are hereby announced as follows:
I. The models that are applied for inclusion in the Catalog of Non-transport Specialized Operation Vehicles Equipped with Fixtures that Are Exempted from Vehicle Purchase Tax (the "Catalog") shall comply with the Technical Requirements for Non-transport Specialized Operation Vehicles Equipped with Fixtures (see Appendix I, the "Technical Requirements").
II. For the models that are applied for inclusion in the Catalog, vehicle manufacturers or distributors of imported vehicles or individuals (the "applicants") shall, before the taxpayer applies for vehicle purchase tax declaration, submit application materials for the inclusion in the Catalog through the "Management System for Non-transport Specialized Operation Vehicles Equipped with Fixtures Exempt from Vehicle Purchase Tax" of the Ministry of Industry and Information Technology ("MIIT").
III. For the models that are applied for inclusion in the Catalog, an applicant shall submit the following materials:
1. the Information Collection Form of Non-transport Specialized Operation Vehicles Equipped with Fixtures (see Appendix II);
2. the photos of vehicles and the layout diagram of fixtures, which shall comply with the Requirements for Photos of Non-transport Specialized Operation Vehicles Equipped with Fixtures and Scanned Images of Documents (see Appendix III); and
3. the materials proving the legal import of vehicles, including but not limited to the Certificate of Conformity for Vehicles or the Certificate for Imported Goods of the Customs of the People's Republic of China or the Notice on Receiving (Canceling) the License for Imported (Exported) Vehicles under the Supervision of the Customs of the People's Republic of China or the Certificate for Confiscation of Smuggled Automobiles and Motorcycles.
IV. The State Taxation Administration ("STA") and the MIIT will entrust the Ministry of Industry and Information Technology Equipment Industry Development Center to organize a technical review and include the models that pass the review into the Catalog, which will be jointly issued by the STA and the MIIT.
V. In order to reduce burdens on enterprises and simplify the operation process, the Catalog is attached with the List of Vehicles Included without Application in the Catalog of Non-transport Specialized Operation Vehicles Equipped with Fixtures that Are Exempted from Vehicle Purchase Tax (see Appendix IV, the "List").
VI. For the specialized vehicles that have been included in the Catalog or the List, the applicant shall mark "Yes" (i.e. tax-free logo) for the field "Is it included in the Catalog of Non-transport Specialized Operation Vehicles Equipped with Fixtures that Are Exempted from Vehicle Purchase Tax", when uploading the Qualification Certificate of Finished Motor Vehicles or the Vehicle E-information Sheet of imported vehicles (the "Vehicle E-information") in the information management system for qualification certificates of the MIIT. The MIIT shall examine the tax-free logo in the Vehicle E-information uploaded by applicants, and transmit information passing the examination to the STA. The STA will push the above-mentioned information received to tax authorities of provinces, autonomous regions, municipalities directly under the Central Government and cities specifically designated in the state plan. Tax authorities shall handle formalities for vehicle purchase tax exemption for taxpayers as per the tax-free logo examined by the MIIT and other materials required for the tax declaration of vehicle purchase tax.
VII. For the vehicles that have been sold before the release of the Catalog or the List, the applicant may, after the models of the vehicles sold are included in the Catalog or the List, re-mark the tax-free logo in the Vehicle E-information on the vehicles sold and upload the same again; the MIIT and the tax authority shall transmit information and handle tax exemption formalities in accordance with Article VI hereof.
VIII. The STA and the MIIT shall timely adjust the Technical Requirements, the Catalog and the List in light of the relevant changes.
For the models removed from the Catalog or the List, from the issuance date of the announcement on removal, the information management system for qualification certificates will no longer receive the Vehicle E-information with the tax-free logo on the models.
IX. For the specialized vehicles purchased by taxpayers on or before December 31, 2020, tax authorities will, after January 1, 2021, continue to handle formalities for vehicle purchase tax exemption for taxpayers in accordance with the Tax-free Atlas for Non-transport Specialized Operation Vehicles Equipped with Fixtures (the "Tax-free Atlas") and other materials required for the tax declaration of vehicle purchase tax.
For the specialized vehicles purchased by taxpayers on or after January 1, 2021, tax authorities will handle formalities for vehicle purchase tax exemption for taxpayers in accordance with the tax-free logo marked in the Vehicle E-information and other materials required for the tax declaration of vehicle purchase tax.
Tax authorities will not update the Tax-free Atlas any longer after preparing and issuing the last Tax-free Atlas for the vehicles that have been declared before December 31, 2020 and meet tax exemption conditions.
X. If a taxpayer has paid the vehicle purchase tax on the specialized vehicles purchased on or before December 31, 2020, but has not yet applied for tax refunds, the taxpayer may, after January 1, 2021, continue to apply for the refund of the tax paid in accordance with the Law of the People's Republic of China on the Administration of Tax Levying and other relevant provisions, and the tax authority concerned will continue to legally refund the tax paid by the taxpayer in accordance with the Tax-free Atlas and related materials.
XI. The applicant is responsible for the authenticity, legality and completeness of application materials. If it is discovered that the applicant uses false information to apply for the inclusion of the models in the Catalog, the STA and the MIIT will remove the non-compliant models from the Catalog and punish the applicant in accordance with the relevant laws and regulations.
XII. The Announcement shall come into force as of January 1, 2021. The effective date shall be subject to the issuance date of the vehicle-related price certificate or the effective date or issuance date of other valid certificates. The Catalog of Fully and Partially Abolished Documents on Vehicle Purchase Tax (see Appendix V) will come into force on the same date.
The Announcement is hereby given.
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Announcement of the State Taxation Administration and the Ministry of Industry and Information Technology [2020] No.20
December 5, 2020
In accordance with the Vehicle Purchase Tax Law of the People's Republic of China (the "Vehicle Purchase Tax Law") and the Announcement of the Ministry of Finance, the State Taxation Administration and the Ministry of Industry and Information Technology on Policies for the Exemption of Vehicle Purchase Tax on Non-transport Specialized Operation Vehicles Equipped with Fixtures ([2020] No.35), the administrative matters relating to the exemption of vehicle purchase tax on non-transport specialized operation vehicles equipped with fixtures (the "specialized vehicles") are hereby announced as follows:
I. The models that are applied for inclusion in the Catalog of Non-transport Specialized Operation Vehicles Equipped with Fixtures that Are Exempted from Vehicle Purchase Tax (the "Catalog") shall comply with the Technical Requirements for Non-transport Specialized Operation Vehicles Equipped with Fixtures (see Appendix I, the "Technical Requirements").
II. For the models that are applied for inclusion in the Catalog, vehicle manufacturers or distributors of imported vehicles or individuals (the "applicants") shall, before the taxpayer applies for vehicle purchase tax declaration, submit application materials for the inclusion in the Catalog through the "Management System for Non-transport Specialized Operation Vehicles Equipped with Fixtures Exempt from Vehicle Purchase Tax" of the Ministry of Industry and Information Technology ("MIIT").
III. For the models that are applied for inclusion in the Catalog, an applicant shall submit the following materials:
1. the Information Collection Form of Non-transport Specialized Operation Vehicles Equipped with Fixtures (see Appendix II);
2. the photos of vehicles and the layout diagram of fixtures, which shall comply with the Requirements for Photos of Non-transport Specialized Operation Vehicles Equipped with Fixtures and Scanned Images of Documents (see Appendix III); and
3. the materials proving the legal import of vehicles, including but not limited to the Certificate of Conformity for Vehicles or the Certificate for Imported Goods of the Customs of the People's Republic of China or the Notice on Receiving (Canceling) the License for Imported (Exported) Vehicles under the Supervision of the Customs of the People's Republic of China or the Certificate for Confiscation of Smuggled Automobiles and Motorcycles.
IV. The State Taxation Administration ("STA") and the MIIT will entrust the Ministry of Industry and Information Technology Equipment Industry Development Center to organize a technical review and include the models that pass the review into the Catalog, which will be jointly issued by the STA and the MIIT.
V. In order to reduce burdens on enterprises and simplify the operation process, the Catalog is attached with the List of Vehicles Included without Application in the Catalog of Non-transport Specialized Operation Vehicles Equipped with Fixtures that Are Exempted from Vehicle Purchase Tax (see Appendix IV, the "List").
VI. For the specialized vehicles that have been included in the Catalog or the List, the applicant shall mark "Yes" (i.e. tax-free logo) for the field "Is it included in the Catalog of Non-transport Specialized Operation Vehicles Equipped with Fixtures that Are Exempted from Vehicle Purchase Tax", when uploading the Qualification Certificate of Finished Motor Vehicles or the Vehicle E-information Sheet of imported vehicles (the "Vehicle E-information") in the information management system for qualification certificates of the MIIT. The MIIT shall examine the tax-free logo in the Vehicle E-information uploaded by applicants, and transmit information passing the examination to the STA. The STA will push the above-mentioned information received to tax authorities of provinces, autonomous regions, municipalities directly under the Central Government and cities specifically designated in the state plan. Tax authorities shall handle formalities for vehicle purchase tax exemption for taxpayers as per the tax-free logo examined by the MIIT and other materials required for the tax declaration of vehicle purchase tax.
VII. For the vehicles that have been sold before the release of the Catalog or the List, the applicant may, after the models of the vehicles sold are included in the Catalog or the List, re-mark the tax-free logo in the Vehicle E-information on the vehicles sold and upload the same again; the MIIT and the tax authority shall transmit information and handle tax exemption formalities in accordance with Article VI hereof.
VIII. The STA and the MIIT shall timely adjust the Technical Requirements, the Catalog and the List in light of the relevant changes.
For the models removed from the Catalog or the List, from the issuance date of the announcement on removal, the information management system for qualification certificates will no longer receive the Vehicle E-information with the tax-free logo on the models.
IX. For the specialized vehicles purchased by taxpayers on or before December 31, 2020, tax authorities will, after January 1, 2021, continue to handle formalities for vehicle purchase tax exemption for taxpayers in accordance with the Tax-free Atlas for Non-transport Specialized Operation Vehicles Equipped with Fixtures (the "Tax-free Atlas") and other materials required for the tax declaration of vehicle purchase tax.
For the specialized vehicles purchased by taxpayers on or after January 1, 2021, tax authorities will handle formalities for vehicle purchase tax exemption for taxpayers in accordance with the tax-free logo marked in the Vehicle E-information and other materials required for the tax declaration of vehicle purchase tax.
Tax authorities will not update the Tax-free Atlas any longer after preparing and issuing the last Tax-free Atlas for the vehicles that have been declared before December 31, 2020 and meet tax exemption conditions.
X. If a taxpayer has paid the vehicle purchase tax on the specialized vehicles purchased on or before December 31, 2020, but has not yet applied for tax refunds, the taxpayer may, after January 1, 2021, continue to apply for the refund of the tax paid in accordance with the Law of the People's Republic of China on the Administration of Tax Levying and other relevant provisions, and the tax authority concerned will continue to legally refund the tax paid by the taxpayer in accordance with the Tax-free Atlas and related materials.
XI. The applicant is responsible for the authenticity, legality and completeness of application materials. If it is discovered that the applicant uses false information to apply for the inclusion of the models in the Catalog, the STA and the MIIT will remove the non-compliant models from the Catalog and punish the applicant in accordance with the relevant laws and regulations.
XII. The Announcement shall come into force as of January 1, 2021. The effective date shall be subject to the issuance date of the vehicle-related price certificate or the effective date or issuance date of other valid certificates. The Catalog of Fully and Partially Abolished Documents on Vehicle Purchase Tax (see Appendix V) will come into force on the same date.
The Announcement is hereby given.
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