Wikiprocedure > China


China - Vehicle Use Tax

From Wikiprocedure
Jump to: navigation, search

Advertisement

Procedure[edit]

Taxpayers should receive tax registration forms from competent the tax authority or tax registration centers and complete them as required.

Competent the tax authority or tax registration centers should examine and verify the documents, certificates, materials and tax registration forms submitted by taxpayers, issue tax registration certificates to those that meet the requirements and collect from them tax registration costs and administrative fees.



Advertisement

Required Documents[edit]

  • An industrial and commercial business license or other similar permit of business operation
  • A contract, agreement and articles of association
  • The unified organizational code
  • The ID card, passport or other valid ID certificate of the legal representative, or responsible member of owner
  • Other documents and information demanded by the tax authorities of a province, autonomous region or municipality directly under the State Council



Office Locations & Contacts[edit]

State Administration of Taxation
Address: Yangfangdian Road, Haidian District, on the 5th
Zip: 100038
Tel: 010-63417114
Website: http://www.chinatax.gov.cn

State Administration for Industry and Commerce People's Republic of China
Address: 8 Sanlihe Donglu, Xichengqu, Beijing, 100820, P. R. China
Phone: +86-10-68010463/68013447
Facsimile: +86-10-68010463/68013447
Email: [email protected]
Contact
Address



Advertisement

Eligibility[edit]

Institutions and individuals owning and using vehicles within the territory of the People's Republic of China shall be payers of the vehicle and vessel use tax (hereinafter referred to as the "taxpayer") in accordance with the provisions of the Regulations.


Fees[edit]

Explain the fees structure which is required for obtaining the certificate/document.



Validity[edit]

Explain the time until which the certificate/document is valid.
e.g. Birth Certificate Valid Forever



Documents to Use[edit]

Please attach documents that can be used by people. e.g. links



Advertisement

Sample Documents[edit]

Please attach sample completed documents that would help other people.



Processing Time[edit]

Please explain processing time taken in obtaining the document/certificate.



Related Videos[edit]

Videos explaining the procedure or to fill the applications. 
Attach videos using the following tag <&video type="website">video ID|width|height<&/video&> from external websites.
Please remove the "&" inside the tags during implementation.
Website = allocine, blip, dailymotion, facebook, gametrailers, googlevideo, html5, metacafe, myspace, revver, 
sevenload, viddler, vimeo, youku, youtube
width = 560, height = 340, Video ID = Can be obtained from the URL of webpage where the video is displayed.
e.g In the following url "http://www.youtube.com/watch?v=Y0US7oR_t3M" Video ID is "Y0US7oR_t3M". 
	



Advertisement

Instructions[edit]

The vehicle use tax is levied on an annual basis and collected by installments and the intervals thereof are determined by the people's governments of the provinces, autonomous regions and municipalities directly under the State Council.

The administration of the vehicle use tax follows the provisions of the "Provisional regulations on the Administration of Tax Collection of the People's Republic of China".

The vehicle use tax is collected by the local tax authorities where taxpayers reside.

The Ministry of Finance is responsible for the interpretation of these Regulations and the people's governments of the provinces, autonomous regions and municipalities directly under the State Council shall formulate the rules for the implementation thereof and report to the Ministry of Finance for the record.



Required Information[edit]

  • The name and the number of the ID card, passport or other valid ID document of the institution, legal representative or owner
  • The residence or business address
  • The type of registration
  • The accounting system
  • The form of production and business operation
  • The scope of production and operation
  • The total amount of capital (fund), investment
  • The term of production and operation
  • The name and telephone number of the financial chief
  • Other information specified by the State Administration of Taxation



Advertisement

Need for the Document[edit]

The vehicle tax is imposed on the vehicles and vessels within China, which is registered with the regulatory departments in accordance with the law, and is paid by the owners or managers of the vehicles.


Information which might help[edit]

Vehicles cited below are exempted from the vehicle and vessel use tax:

  • Vehicles used by government institutions, people's organizations and military units;
  • Vehicles used by institutions with fund allocated by the state via the Ministry of Finance;
  • Fire engines, water sprinkling trucks, patrol wagons, police cars, epidemic prevention vehicles, ambulances, garbage vans, dock service vehicles, engineering vehicles;
  • And other vehicles exempt from tax with the approval of the Ministry of Finance.



Other uses of the Document/Certificate[edit]

Please explain what are other uses of obtaining this document/certificate.
e.g. Birth Certificate can be used as proof of identity.



External Links[edit]

Provisional regulations on Vehicle and Vessel Use Tax of the People's Republic of China

State Administration for Industry and Commerce People's Republic of China

State Administration of Taxation of the People's Republic of China

Ministry of Commerce, the People's Republic of China

Tax Law

State Administration of Taxation



Others[edit]

Enterprises and their subsidiaries and production and business departments in other parts of the country, individual owners of industry and commerce and other undertakings engaged in production and business operation (hereinafter referred to as taxpayers engaged in production and business operations) should apply for tax registration with the local tax authorities where they carry out production and/or business operation.