The State Council's "Interim Regulations of the People's Republic of China on Vehicle Purchase Tax" State Council No. (294); "The Interim Regulations of the People's Republic of China on Vehicle Purchase Tax" have been passed by the State Council executive meeting and are now It was promulgated and came into effect on January 1, 2001.

Prime Minister Zhu Fengji

October 22, 2000

Interim Regulations of the People's Republic of China on Vehicle Purchase Tax

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Article 1. Units and individuals that purchase vehicles specified in these regulations (hereinafter referred to as taxable vehicles) within the territory of the People's Republic of China and the People's Republic of China are taxpayers of vehicle purchase tax and shall pay vehicle purchase tax in accordance with these regulations. .

Article 2 The term “acquisition” as mentioned in Article 1 of these Regulations includes the act of purchasing, importing, self-producing, receiving gifts, winning awards, and otherwise acquiring taxable vehicles for personal use.

The units mentioned in Article 1 of these Regulations include state-owned enterprises, collective enterprises, private enterprises, joint-stock enterprises, foreign-invested enterprises, foreign enterprises and other enterprises, public institutions, social groups, state agencies, the military and Other units; individuals include individual industrial and commercial households and other individuals.

Article 3 The scope of vehicle purchase tax includes cars, motorcycles, trams, trailers, and agricultural transport vehicles. The specific collection scope shall be implemented in accordance with the "Vehicle Purchase Tax Collection Scope Table" attached to these regulations.

Adjustments to the vehicle purchase tax collection scope shall be decided and announced by the State Council.

Article 4 Vehicle purchase tax shall be calculated using the ad valorem method to calculate the amount of tax payable.

The calculation formula for the tax payable is:

The tax payable = tax price × tax rate

Article 5 The vehicle purchase tax rate is 10%.

The adjustment of the vehicle purchase tax rate shall be decided and announced by the State Council.

Article 6 The taxable price of vehicle purchase tax shall be determined in accordance with the following provisions according to different circumstances:

(1) The taxable price of a taxpayer’s self-use tax vehicle shall be the taxable price of the vehicle purchased by the taxpayer. The entire price paid to the seller for the purchase of a taxable vehicle and any additional costs, excluding VAT.

(2) The formula for calculating the taxable price of taxable vehicles imported by taxpayers for their own use is:

Taxable price = customs duty paid price + customs duty + consumption tax

< p> (3) The taxable price of taxable vehicles self-produced, donated, awarded, or otherwise obtained by taxpayers for their own use shall be determined by the competent tax authorities with reference to the minimum taxable price stipulated in Article 7 of these Regulations.

Article 7 The State Administration of Taxation shall stipulate the minimum taxable prices for different types of taxable vehicles with reference to the average transaction price of taxable vehicles in the market.

If a taxpayer purchases a taxable vehicle for self-use or imported for self-use, and the declared taxable price is lower than the minimum taxable price of the same type of taxable vehicle, and there is no legitimate reason, the vehicle purchase tax will be levied based on the minimum taxable price. .

Article 8 Vehicle purchase tax shall be collected in one go. Vehicle purchase tax will no longer be levied on the purchase of a vehicle that has been levied with vehicle purchase tax.

Article 9 The tax reduction and exemption of vehicle purchase tax shall be implemented in accordance with the following provisions:

(1) Foreign embassies, consulates and international organizations in China and their diplomatic personnel Vehicles for personal use are tax-free;

(2) Vehicles included in the military weapons and equipment ordering plan of the Chinese People's Liberation Army and the Chinese People's Armed Police Force are tax-free;

(3) Vehicles with fixed Installed non-transport vehicles are exempt from tax;

(4) If there are other circumstances that exempt or reduce taxes as stipulated by the State Council, they shall be exempt from tax or reduce taxes in accordance with regulations.

Article 10 If a taxpayer settles the taxable vehicle price in foreign exchange, the tax payable shall be calculated in RMB based on the RMB benchmark exchange rate announced by the People's Bank of China on the date of tax declaration.

Article 11 Vehicle purchase tax shall be collected by the State Taxation Bureau.

Article 12 When a taxpayer purchases a taxable vehicle, he or she shall declare and make payment to the competent tax authority at the place where the vehicle is registered; when purchasing a taxable vehicle that does not require vehicle registration procedures, the taxpayer shall report to the tax authority at the place where the taxpayer is located. Competent tax authorities declare and pay taxes.

Article 13 Taxpayers who purchase taxable vehicles shall declare and pay taxes within 60 days from the date of purchase; those who import taxable vehicles for self-use shall declare and pay taxes within 60 days from the date of import; self-produced vehicles Those who receive taxable vehicles as gifts, awards, or otherwise obtain and use them for their own use must declare tax within 60 days before putting them into use.

Vehicle purchase tax should be paid in one lump sum.

Article 14 Taxpayers shall pay vehicle purchase tax before registering the vehicle with the vehicle management agency of the public security organ.

Taxpayers should present the tax payment certificate or tax exemption certificate issued by the competent tax authority and go through the vehicle registration procedures with the vehicle management agency of the public security organ; without the tax payment certificate or tax exemption certificate, the vehicle management agency of the public security organ shall not handle vehicle registration. Registration procedures.

The tax authorities shall promptly notify the vehicle management agency of the public security organ of the taxpayer's payment of vehicle purchase tax. The vehicle management agency of the public security organ shall regularly report the vehicle registration status to the tax authorities.

If the tax authorities discover that the taxpayer has not paid the vehicle purchase tax in accordance with the regulations, they have the right to order the taxpayer to make up payment; if the taxpayer refuses to pay, the tax authorities may notify the vehicle management agency of the public security organ to temporarily withhold the taxpayer's vehicle license plate. .

Article 15 If a tax-free or tax-reduced vehicle no longer falls within the scope of tax exemption or tax reduction due to transfer, change of use, etc., the vehicle must be paid before going through the vehicle transfer procedures or changing the vehicle registration procedures. Purchase tax.

Article 16 The collection and management of vehicle purchase tax shall be implemented in accordance with the "Tax Collection and Management Law of the People's Republic of China" and the relevant provisions of these regulations.

Article 17 These Regulations shall come into effect on January 1, 2001.

2. "Notice on Several Policies and Management Issues of Vehicle Purchase Tax" (Guoshuifa [2001] No. 27);

National Taxation Bureau of all provinces, autonomous regions, municipalities directly under the Central Government and cities under separate state planning Bureau, Department of Transportation (Bureau, Committee), Tianjin and Shanghai Municipal Administration:

According to the provisions of the "Interim Regulations of the People's Republic of China on Vehicle Purchase Tax" (hereinafter referred to as the "Regulations"), Several policy issues regarding vehicle purchase tax (hereinafter referred to as vehicle purchase tax) are now clarified as follows:

1. Regarding the minimum taxable price

(1) The minimum taxable price of domestic vehicles, The minimum levy amount is temporarily based on the Ministry of Transport's "Notice on Approving the Minimum Amount of Vehicle Purchase Surcharge (hereinafter referred to as the vehicle purchase fee) for some domestically produced vehicles and imported vehicles" (Jiaocaifa [2000] No. 433) Conversion confirmed. The conversion formula is:

Minimum taxable price = minimum levy amount ÷ 10%

(2) The minimum taxable price of imported vehicles will be temporarily adjusted until this notice is issued. The minimum levy amount stipulated in the Ministry of Transport's "Notice on Approving the Minimum Vehicle Purchase Surcharge for Certain Domestic Vehicles and Imported Vehicles" shall be determined by dividing it by 10%; after the issuance of this notice, the minimum levy amount shall be determined as attached to this notice. The "Catalogue of Minimum Taxable Prices for Imported Vehicles" is implemented (see Appendix 1).

(3) For vehicles that have paid the vehicle purchase tax and gone through the registration procedures, if the engine and chassis are replaced, the minimum taxable price shall be calculated at 70% of the minimum taxable price of a new vehicle of the same type. .

(4) For taxable vehicles stipulated in Article 15 of the "Regulations", the minimum taxable price is determined according to the following method;

The minimum taxable price = the lowest taxable price for new vehicles of the same type Tax price × [1-(used years ÷ prescribed service life)] × 100%

Among them, the prescribed service life is: domestic vehicles are calculated as 10 years; imported vehicles are calculated as 15 years. Vehicles that have exceeded the specified service life will no longer be subject to vehicle purchase tax.

(5) For vehicles whose minimum taxable price has not been approved by the State Administration of Taxation, the tax collection agency may levy taxes in advance based on vehicles of the same type that have approved the lowest taxable price, and pay vehicle purchase surcharges in accordance with the Ministry of Transport's vehicle purchase surcharges According to the procedures stipulated in the "Notice on Submitting Vehicle Price Information" (Jiaoche Purchase Office [2000] No. 12) of the Vehicle Purchase Office of the Ministry of Communications (hereinafter referred to as the Vehicle Purchase Office of the Ministry of Communications), the provincial vehicle purchase fee collection and management department shall report the relevant information. Vehicle Purchase Office of the Ministry of Transportation. The Vehicle Purchasing Office of the Ministry of Transport will submit preliminary opinions to the State Administration of Taxation, which will be issued and implemented after review and approval.

(6) The minimum taxable price of vehicles imported through non-trade channels shall be the minimum taxable price of new vehicles of the same type.

2. Regarding the scope of non-transport vehicles without fixed devices:

Article 9 of the "Regulations" stipulates that non-transport vehicles with fixed devices are exempt from vehicle purchase tax. The tax collection agency handles tax exemption procedures in accordance with the following principles:

(1) Excavators, graders, forklifts, loading trucks (forklifts), cranes (cranes), bulldozers and other construction machinery and others declared by taxpayers For non-transportation vehicles with fixed devices, the collection agency should strictly follow the scope of the "Vehicle Purchase Surcharge Exemption Atlas" issued by the Ministry of Transport (hereinafter referred to as the "Exemption Atlas"), and review and handle vehicle purchase tax exemption procedures.

(2) Taxpayers declare other non-transport vehicles with fixed devices outside the above scope, among which: imported vehicles shall be applied to the collection agency by the taxpayer and the "Vehicle Purchase Tax Exemption Approval Form" shall be filled in as required 》 (See Appendix 2 for the format); For domestically produced vehicles that are not included in the exemption album, the vehicle manufacturer shall apply to the local collection agency to be included in the exemption album. The collection agency shall report the relevant information of the vehicle to the The Vehicle Purchase Office of the Ministry of Transport will report it to the State Administration of Taxation. After approval by the State Administration of Taxation, it will be included in the tax exemption album, and the collection agency will handle tax exemption procedures accordingly.

3. About extra-price fees

The term "out-of-price fees" as mentioned in the first paragraph of the sixth paragraph of the "Regulations" refers to the handling fees and charges charged by the seller to the buyer outside the price. Funds, liquidated damages, packaging fees, transportation fees, storage fees, collection fees, advance payments and other extra-price charges of various natures, but do not include VAT.

IV. About tax refund

If a taxpayer has paid the vehicle purchase tax but needs to have a vehicle purchase tax refund due to the following reasons before going through the vehicle registration procedures, the taxpayer shall apply. The procedures for refunding the vehicle purchase tax after review by the original collection agency:

(1) If the vehicle management agency of the public security organ refuses to handle the vehicle registration formalities, tax refund procedures shall be handled with a certificate issued by the vehicle management agency of the public security organ.

(2) If the purchased vehicle is returned due to quality or other reasons, tax refund procedures shall be handled with the dealer's return certificate.

For vehicles that have already gone through the vehicle registration procedures, the vehicle purchase tax paid shall not be refunded for any reason.

5. During the entrusted collection period, the State Administration of Taxation and the provincial-level State Taxation Bureau are responsible for the interpretation of the car purchase tax tax policy. The collection and management of vehicle purchase tax is the responsibility of the collection agency.

6. Except for the collection and management of vehicle purchase tax, except for the Regulations and what is clearly stipulated in this notice, other collection and management matters may be temporarily based on the original vehicle purchase surcharge documents attached to this notice (see attachment 3 for the file list) ) will continue to be implemented, and other relevant documents on vehicle purchase surcharges will be abolished. However, if the above documents conflict with the Regulations and the provisions of this Notice, the Regulations and the provisions of this Notice shall prevail.

7. Except for the second paragraph of Article 1 of this Notice, which shall be implemented on the date stated in the text, the others shall be implemented as of January 1, 2001.