The Supplementary Circular of the State Administration of Taxation on the Relevant Issues regarding the Tax Policies on Vehicle Purchase Tax and the Collection Administration Thereof
The Supplementary Circular of the State Administration of Taxation on the Relevant Issues regarding the Tax Policies on Vehicle Purchase Tax and the Collection Administration Thereof
The Supplementary Circular of the State Administration of Taxation on the Relevant Issues regarding the Tax Policies on Vehicle Purchase Tax and the Collection Administration Thereof
Guo Shui Fa [2005] No. 47
March 29, 2005
The state taxation bureaus of all provinces, autonomous regions, municipalities directly under the Central Government and the cities under separate state planning:
It's reported by some regions that there exist such problems that some policy limits are not clear-cut and the administration mode cannot be decided in the Circular of the State Administration of Taxation on the Relevant Issues regarding the Tax Policies on Vehicle Purchase Tax and the Collection Administration Thereof (No. 160[2004] of the State Administration of Taxation, hereinafter referred to as the No. 160 Circular), therefore, they asked the State Administration of Taxation to clarify the aforesaid problems in a timely manner. We hereby make the supplementary notification as follows:
1. On the Matter of Tax Return
(1) The unit amount of the Tax Return for the Vehicle Purchase Tax may adopt whole number for the time being and shall be retained to yuan.
(2) Those personnel with overseas education background (hereinafter referred to as those having studied abroad) who have returned to China to work shall, when settling the formalities for tax exemption claim, provide the relevant materials as provided for by the No. 160 Circular and the Approval List for the Purchase of Domestic-produced Cars by Those Having Studied Abroad (hereinafter referred to as the Approval List for the Purchase) as well. For those having studied abroad who fail to provide the Approval List for the Purchase, the Administrative Office of the Vehicle Purchase Tax Collection (hereinafter referred to as the Office of Vehicle Purchase) shall not handle the formalities of tax exemption thereof.
(3) Where a taxpayer, who has used any vehicle with tax unpaid, takes initiative to pay the tax overdue but lacks the Uniform Invoice for Motor Vehicle Sales or any other related material, the Office of Vehicle Purchase shall accept the tax return thereof.
2.
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