Circular of the State Administration of Taxation on Further Strengthening the Administration of Collection of Vehicle and Vessel Usage Taxes

Circular of the State Administration of Taxation on Further Strengthening the Administration of Collection of Vehicle and Vessel Usage Taxes

Guo Shui Fa [2005] No. 35

March 15, 2005

The administrations of local taxation of all provinces, autonomous regions, municipalities directly under the Central Government and cities under separate state planning,

Since the collection of vehicle and vessel usage taxes is started, the administrations of local taxation at all levels have been unceasingly exploring new collecting methods by taking into consideration the actual situations of your respective jurisdictions and making great efforts in the aspect of strengthening the collection and organizing the revenues, and as a result, fairly good achievements have been made. However, if the relevant situation of the whole country is to be taken into consideration, the administration of collection of vehicle and vessel usage taxes is still weak, which manifests mainly in the following aspects: some regions don't think much of the collection of rare tax categories and exert careless administration thereon; some regions follow old controlling and regulating means and don't accommodate to the requirements for collection of individual vehicle and vessel usage taxes that increase rapidly; and still some regions attach little importance to strengthening the cooperation among departments or are afraid of difficulties. In order to further improve the collection efficiency and quality of vehicle and vessel usage taxes, the following requirements are brought forward pursuant to the spirit of the national conference on the administration of tax collection work for the year 2004:

Article 1 Enhancing the understanding and strengthening the administration.
Although the vehicle and vessel usage tax is of small scale and difficult to collect, it plays a positive role in adjusting the distribution of incomes, enhancing the tax payment sense of taxpayers and augmenting the local fiscal revenues.
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