Article 2 The owners or managers of vehicles and vessels (hereinafter referred to as vehicles and vessels) specified in the Vehicle and Vessel Tax Items and Taxes Table attached to the Vehicle and Vessel Tax Law of the People's Republic of China are taxpayers of vehicle and vessel tax and shall pay the vehicle and vessel tax.
Article 3 The applicable tax amount for vehicles and vessels shall be implemented in accordance with the Table of Vehicle and Vessel Tax Items and Taxes in Shandong Province attached to these Measures.
Article 4 The public transport vehicles, motorcycles, three-wheeled vehicles and low-speed trucks owned by rural residents and mainly used in rural areas in this province are temporarily exempted from travel tax; The scope of other vehicle and vessel tax relief shall be implemented in accordance with the provisions of the Vehicle and Vessel Tax Law of the People's Republic of China and the Regulations for the Implementation of the Vehicle and Vessel Tax Law of the People's Republic of China.
Article 5 Travel tax may be reduced or exempted within a certain period of time for vehicles and vessels that are affected by serious natural disasters such as earthquakes, floods and other special reasons and need to be reduced or exempted. The specific period and amount of relief shall be formulated by the provincial finance department in conjunction with the local tax authorities, and shall be implemented after being approved by the provincial people's government.
Article 6 Insurance institutions engaged in compulsory motor vehicle traffic accident liability insurance business are withholding agents for motor vehicle travel tax (hereinafter referred to as withholding agents), and shall collect travel tax according to law when collecting insurance premiums.
Seventh travel tax collection and management by the local tax authorities.
Article 8 The place where travel tax is paid is the place where travel is registered or where the withholding agent is located. For vehicles and vessels that do not need to be registered according to law, the tax payment place of vehicle and vessel tax is the place where the vehicle and vessel tax taxpayer is located.
Article 9 When paying the travel tax, taxpayers shall provide the local tax authorities or withholding agents with relevant travel documents and other information in accordance with regulations.
Article 10 The time when the obligation to pay travel tax occurs is the month when the ownership or management right of the travel is obtained as stated in the purchase invoice or other supporting documents of the travel.
Article 11 Travel tax shall be declared annually, calculated monthly and paid in one lump sum. The tax payment period is from 1 month 1 day to1February 3 1 day every year.
If the travel tax is collected and remitted by the withholding agent, the tax payment period of the travel tax shall be the day when the taxpayer purchases compulsory motor vehicle traffic accident liability insurance.
Article 12 A withholding agent shall fulfill the obligation of collecting and remitting taxes according to law, remit the tax collected and remitted to the local tax authorities according to regulations, and provide information related to the tax collected and remitted.
The competent department of industry of withholding agents shall strengthen the guidance, management and supervision of withholding agents, and take effective measures to support withholding agents to do a good job in collecting and paying travel tax.
Article 13 The vehicle and vessel registration management departments of public security, transportation, ocean and fishery, the ship inspection agencies and the industry departments of withholding agents shall assist the local tax authorities to establish and improve the vehicle and vessel tax information management system, and provide relevant information on vehicles and vessels on a regular basis to realize the enjoyment of vehicle and vessel information.
Article 14 The traffic administrative department of the public security organ shall, after verification, not go through the relevant formalities when handling the formalities of vehicle registration and regular inspection, if it fails to provide the tax payment or exemption certificate according to law.
Fifteenth acts in violation of the provisions of these measures shall be dealt with in accordance with the provisions of laws and regulations such as the Law of the People's Republic of China on the Administration of Tax Collection and the Regulations of Shandong Province on Local Tax Protection.
Article 16 These Measures shall be implemented as of 20 12 years 1 month 1 day. On June 30, 2007, the Measures for the Implementation of the Provisional Regulations of the People's Republic of China on Travel and Vessel Tax in Shandong Province promulgated by the provincial people's government shall be abolished at the same time.
Attachment: Shandong Province Travel Tax Item and Tax Table