The Vehicle and Vessel Tax Law of the People's Republic of China (hereinafter referred to as the Vehicle and Vessel Tax Law) and its implementing regulations will be implemented on 20 12 1 month 1 day. According to the provisions of the Vehicle and Vessel Tax Law and its implementing regulations, insurance institutions (hereinafter referred to as insurance institutions) engaged in compulsory liability insurance for motor vehicle traffic accidents (hereinafter referred to as compulsory insurance) are withholding agents for motor vehicle travel tax, and shall collect vehicle and vessel tax according to law when collecting compulsory insurance premiums. In order to implement the vehicle and vessel tax law and its implementing regulations, and do a good job in the collection and payment of vehicle and vessel tax, the relevant matters are hereby announced as follows:

First, do a solid job in the implementation of the vehicle and vessel tax law and its implementation regulations.

Tax authorities at all levels should, on the basis of thoroughly understanding and accurately grasping the spirit of the vehicle and vessel tax law and its implementing regulations and policies, do a good job in publicizing and explaining the policies of withholding agents through various channels, so that withholding agents can be familiar with the vehicle and vessel tax law and its implementing regulations and the policies and regulations of local implementation methods, know the legal responsibilities they should bear if they fail to perform their withholding obligations according to law, and improve their business level of collecting and paying vehicle and vessel tax. ?

The tax authorities of all provinces, autonomous regions, municipalities directly under the Central Government and cities specifically designated in the state plan should sum up the experience of collecting and paying taxes in their respective regions, carefully analyze the problems existing in the work, combine the relevant provisions of the vehicle and vessel tax law and its implementing regulations, and seek the opinions of local insurance regulatory authorities and insurance institutions engaged in compulsory insurance business, further improve the management measures for collecting and paying taxes in their respective regions, and standardize the workflow of collecting and paying vehicle and vessel taxes. In the measures for the administration of collection and payment, it is necessary to further clarify the specific ways and time limits for withholding agents to declare and settle taxes, the payment methods for collection and payment fees, the contents, methods and time limits for information exchange between the two parties, and the acceptance procedures and time limits for taxpayers who have objections to the amount of taxes collected and paid by insurance institutions. ?

All insurance institutions should do a good job in training insurance practitioners with the assistance of tax authorities, so that they can master the relevant policies and relevant collection and management regulations of the vehicle and vessel tax law and its implementation regulations, and master the operating procedures of tax collection and payment and the calculation method of tax payable, so as to smoothly carry out the collection and payment of motor vehicle and vessel tax. All insurance institutions shall, according to the changes of travel tax laws and regulations and the specific applicable tax determined by the local people's governments of provinces, autonomous regions and municipalities directly under the Central Government, timely modify the business and financial system of compulsory insurance. ?

In areas where conditions permit, insurance regulatory authorities, insurance institutions and tax authorities should actively explore the networking between the auto insurance information sharing platform and the relevant information systems of tax authorities, so as to improve the quality and efficiency of data exchange and business processing. ?

Earnestly fulfill the obligation of collecting and remitting, and strictly implement the provisions on collecting and remitting.

All insurance institutions shall, in strict accordance with the relevant policies on vehicle and vessel tax and relevant regulations on collection and management, conscientiously fulfill the statutory obligation of collecting and paying vehicle and vessel tax, and ensure that the tax is paid to the state treasury in time and in full. ?

(1) All insurance institutions should assist the tax authorities to do a good job in publicizing the travel and vessel tax, post or place publicity materials about the travel and vessel tax in the business premises, focus on publicizing the difference between the travel and vessel tax law and its implementing regulations and the original travel and vessel tax policy, announce the procedures for taxpayers to pay the travel and vessel tax when buying compulsory insurance, seriously answer taxpayers' questions about the travel and vessel tax, and improve taxpayers' consciousness of paying taxes according to law. ?

(II) For military and armed police special vehicles, police vehicles, tractors, foreign motor vehicles temporarily entering the country, and motor vehicles in Hong Kong Special Administrative Region, Macao Special Administrative Region and Taiwan Province, insurance institutions will not collect and pay travel tax when selling compulsory insurance. Among them, the special vehicles for the army and the armed police are based on the military license plate and the armed police license plate issued by the vehicle and vessel management department of the army and the armed police; Police vehicles are identified by the police car number plate issued by the public security organ (the last registration number is the word "police" in red); Tractors are registered in agricultural (agricultural machinery) departments and have tractor registration certificate or tractor driving certificate as the basis for identification; Foreign motor vehicles temporarily entering the country shall be identified on the basis of the certificate issued by China Customs and other departments to allow motor vehicles to enter the country; Motor vehicles in Hong Kong Special Administrative Region, Macao Special Administrative Region and Taiwan Province area shall be recognized according to the approval documents issued by the public security traffic management department, and the specific operation measures shall be formulated by the tax authorities where the mainland or mainland ports are located. ?

(III) After the Ministry of Finance and State Taxation Administration of The People's Republic of China jointly with the competent department of automobile industry published the catalogue of vehicles that enjoy the preferential policies of vehicle and vessel tax and use new energy, the vehicle and vessel tax shall be exempted or reduced when the insurance institutions sell compulsory insurance for the motor vehicles included in the catalogue. ?

(4) For motor vehicles with special number plates for foreign embassies and consulates issued by the traffic control department of the public security, insurance institutions will not collect and pay travel tax when selling compulsory insurance.

(5) For taxpayers who have declared and paid travel tax to the competent tax authorities, insurance institutions will no longer collect and remit travel tax when selling compulsory insurance, but should input the number of the tax payment certificate of the above-mentioned vehicles and the name of the tax authority that issued the certificate into the compulsory insurance business system according to the original tax payment certificate presented by the taxpayer. ?

(six) the tax authorities issued a certificate of tax reduction and exemption of vehicles, insurance institutions in the sale of compulsory insurance, tax-free vehicles do not collect and pay travel tax; The tax reduction vehicles shall be handled according to the provisions of the tax reduction certificate. The insurance institution shall input the number of the tax reduction or exemption certificate and the name of the tax authority that issued the certificate into the compulsory insurance business system. ?

(7) Except for the cases where the travel tax is not collected and remitted as specified in items (2), (3), (4), (5) and (6) above, the insurance institution shall collect and remit the travel tax in accordance with the travel tax standard of the place where the insurance institution is located and the specific provisions of the local tax authorities; If the applicant is unable to pay the travel tax immediately and in full, the insurance institution shall not hand over the insurance policy, insurance mark and premium invoice to the applicant until the applicant pays the travel tax or provides the tax payment certificate or tax exemption certificate issued by the tax authorities. Taxpayers who disagree with the amount of tax collected and remitted by insurance institutions shall be dealt with according to the acceptance procedures and time limit stipulated in the local measures for the administration of tax collection and remitted. ?

(eight) when the insurance institution calculates the tax payable of motor vehicles, the relevant technical information of motor vehicles shall be subject to the corresponding data contained in the vehicle registration certificate or driving certificate. ?

For passenger cars for which taxpayers cannot provide vehicle registration certificates, insurance institutions can determine the exhaust volume of passenger cars with reference to the announcements of vehicle manufacturers and products issued by the automobile management department provided by the tax authorities. For the old vehicles that are not included in the vehicle production enterprises and product announcements, taxpayers shall submit them to the tax authorities where the insurance institutions are located for verification of the exhaust volume. ?

For new motor vehicles purchased, the relevant technical information shall be subject to the corresponding data contained in the factory certificate of motor vehicles or the vehicle conformity certificate of imported vehicles. ?

(nine) the purchase of new motor vehicles, the tax payable in the year of purchase shall be calculated on a monthly basis from the month of purchase date to the end of the year. For motor vehicles purchased in China, the date of purchase shall be the date stated in the Uniform Invoice for Motor Vehicle Sales; For imported motor vehicles, the date of purchase is subject to the date specified in the Special Payment Letter for Customs Tariffs. ?

(10) Insurance institutions shall collect and remit travel tax in strict accordance with relevant regulations when selling compulsory insurance, and record relevant information into the compulsory insurance business system. Do not overcharge, undercharge or not charge motor vehicle travel tax without authorization, do not reduce or give motor vehicle travel tax without authorization in any form, and do not omit information that should be entered or enter false information. All insurance institutions shall not include the motor vehicle travel tax collected and remitted in the premium income of compulsory insurance, and shall not pay the handling fee for collecting travel tax to insurance intermediaries. ?

(11) When collecting and remitting motor vehicle travel tax, an insurance institution shall issue a compulsory insurance policy and a premium invoice to the insured indicating the information of the tax received as a tax collection certificate. If the taxpayer needs to issue another tax payment certificate, the insurance institution shall inform the taxpayer to issue it to the tax authorities where the insurance institution is located with the insurance policy. ?

(12) All insurance institutions shall, in accordance with the time limit and methods stipulated in the local measures for the administration of collection and payment, go through the formalities of declaration and settlement with the tax authorities where the insurance institutions are located in a timely manner, submit the report form of collection and payment, and report the detailed information of motor vehicles insured and taxed. Conditional areas, we should actively explore the insurance institutions to the local (city) or provincial tax authorities to declare and report the mode. In areas where insurance institutions and tax authorities have realized information networking, the tax authorities can determine the way for insurance institutions to submit the report form of collection and payment on their own according to local conditions. ?

(thirteen) all insurance institutions should do a good job in keeping and sorting out the archives of motor vehicle insurance, tax payment information and other related information, and accept the inspection of tax authorities and insurance supervision departments. The information provided by tax authorities shall be kept confidential by insurance institutions, and shall not be used for other purposes except handling tax-related matters. ?

(14) Where an insurance institution entrusts an insurance intermediary to sell compulsory insurance, it shall strengthen the training of the intermediary, and require the intermediary to collect travel tax in the era of selling compulsory insurance according to the requirements of this announcement, enter relevant information and keep copies of relevant tax-related vouchers. Insurance intermediaries should consciously accept the inspection by tax authorities and insurance regulatory authorities. ?

Three, strengthen guidance and supervision, to ensure that the collection and payment work carried out in an orderly manner according to law.

Tax authorities at all levels should closely cooperate with local insurance regulatory authorities, strengthen guidance to insurance institutions, and support insurance institutions to do a good job in collecting and remitting taxes. At the same time, it is necessary to strengthen the management and supervision of withholding agents in accordance with the relevant travel tax policies and the provisions of the Law of the People's Republic of China on the Administration of Tax Collection.

(a) the tax authorities should provide support for insurance institutions to publicize the travel tax policy to taxpayers, and should provide free travel tax publicity materials to insurance institutions. ? (2) For taxpayers who directly report and pay the travel tax to the tax authorities, the tax authorities shall issue tax payment vouchers containing vehicle license plate numbers and other motor vehicle information to the taxpayers. Taxpayers who pay vehicle and vessel taxes for more than one motor vehicle at a time may jointly issue a tax payment voucher, and the branches shall fill in the tax payment information of each motor vehicle; Can also be combined to issue a tax payment certificate, accompanied by a list of tax-paying vehicles, listing the tax payment situation of each tax-paying motor vehicle, and stamped with a special seal for taxation. The tax authorities shall timely transmit the relevant tax information to the insurance institutions. ?

(3) For the vehicles of foreign embassies, consulates, offices of international organizations in China and their relevant personnel, because it is difficult for insurance institutions to judge whether they are within the scope of tax exemption by vehicle number plates, the tax authorities should review the documents of identification of their own institutions or individuals and the documents of vehicle ownership provided by taxpayers, as well as the relevant international treaties or agreements provided by offices of international organizations in China and their relevant personnel. For those who meet the tax exemption requirements, the tax authorities shall issue a tax exemption certificate to the taxpayer and transmit the relevant information of the tax exemption certificate to the insurance institution. ?

(4) For motor vehicles traveling or working in airports, ports and railway stations that are exempt from vehicle and vessel tax within five years from the date of implementation of the vehicle and vessel tax law, the tax authorities shall issue tax exemption certificates to taxpayers and transmit the relevant information of the tax exemption certificates to insurance institutions. ?

(5) The tax authorities of provinces, autonomous regions and municipalities directly under the Central Government shall stipulate the specific operation methods for insurance institutions to sell compulsory insurance for motor vehicles that are exempted or exempted from the vehicle and vessel tax according to the provisions of the vehicle and vessel tax law and its implementing regulations. ?

(VI) Taxpayers who have objections to the amount of tax collected and remitted by insurance institutions may directly report and pay to the tax authorities, or lodge a complaint with the tax authorities after the insurance institutions collect and remit the tax, and the tax authorities shall accept the complaint according to the procedures and time limit stipulated in the local measures for the administration of tax collection and remittance. ?

(7) After an insurance institution has gone through the formalities of declaration and settlement with the tax authorities, if the duty-paid vehicle is stolen, scrapped or lost, it shall be handled by the tax authorities where the insurance institution is located in accordance with the relevant provisions. ?

(8) If a taxpayer needs to issue a tax payment certificate after paying the vehicle and vessel tax through an insurance institution, it shall be handled by the tax authorities where the insurance institution is located. When handling the tax payment voucher, the tax authorities should issue the Special Tax Payment Certificate for Tax Transfer according to the insurance policy held by the taxpayer, and indicate the words "Tax Payment Certificate has been issued" on the insurance policy. The first copy (stub) of the Special Tax Payment Certificate for Tax Transfer and the copy of the insurance policy shall be kept by the tax authorities for future reference, and the second copy (receipt) shall be collected by the taxpayer as the tax payment certificate for the taxpayer to pay the travel tax. ?

(nine) the tax authorities at all levels should strictly review the travel tax collection and payment information submitted by insurance institutions. Conditional areas, to explore the use of information technology to review the information collected and remitted. ?

(10) The tax authorities shall, in accordance with the provisions, pay the handling fees to all insurance institutions in full and on time. ?

(eleven) the information provided by the insurance regulatory authorities and insurance institutions shall be kept confidential by the tax authorities at all levels, and shall not be used for other purposes except handling tax-related matters. ?

(12) The tax authorities at all levels should coordinate with the local insurance regulatory authorities, establish a work coordination mechanism and an information exchange mechanism, and jointly supervise and inspect the collection and payment of insurance institutions. For insurance institutions that violate the travel tax policy and relevant collection and management regulations, the tax authorities should deal with them in accordance with the relevant provisions of the Law of the People's Republic of China on Tax Collection and Management, and notify the local insurance regulatory authorities in writing in a timely manner. ?

(13) The tax authorities at all levels should take the initiative to solicit opinions and suggestions from local insurance regulatory authorities, insurance industry associations and insurance institutions, improve their working methods in a timely manner, and constantly improve the measures for the administration of collection and payment. ?

Four, active coordination, strict supervision, * * * to do a good job in the management of withholding.

Local insurance regulatory authorities should actively communicate with local tax authorities and insurance institutions, and assist tax authorities to do a good job in the supervision and management of the collection and payment of travel tax. ?

(a) local insurance regulatory authorities should urge all insurance institutions to do a good job in the preparatory work for the implementation of the vehicle and vessel tax law and its implementing regulations, and check the preparations of all insurance institutions in conjunction with the tax authorities. ?

(II) Local insurance regulatory authorities should strengthen supervision over the compulsory insurance business of insurance institutions and the collection and payment of vehicle travel tax by motor vehicles, and ensure that vehicle travel tax is put into storage on time. In any form, the insurance regulatory department shall severely deal with the institution and its responsible person in accordance with the relevant provisions if it induces or encourages the insured not to pay, underpay or postpone the travel tax to engage in vicious competition and disrupt the order of the insurance market. ?

(III) Local insurance regulatory authorities should strengthen contact with tax authorities, timely cooperate with tax authorities to convey the relevant policy spirit of travel and vessel tax to insurance institutions, and truthfully reflect the opinions and requirements of insurance institutions to tax authorities, so that the work of collection and payment can be carried out smoothly.

Insurance institutions collect and remit motor vehicle travel tax in the era of selling compulsory insurance, which strengthens the control of travel tax sources, improves the scientific and refined level of travel tax collection and management, and facilitates taxpayers. Tax authorities at all levels, local insurance regulatory authorities and insurance institutions should fully understand the significance of collecting and remitting motor vehicle travel tax, attach great importance to this work, designate personnel to be responsible for the relevant work of collecting and remitting travel tax, and inform each other of the determination and change of personnel. For the problems in the collection and payment work, it is necessary to strengthen communication and coordination and actively solve them; If they cannot be solved, they should report to their respective higher authorities in time. ?

This announcement shall come into force as of 20 12 1 month 1 day. Notice of State Taxation Administration of The People's Republic of China China Insurance Regulatory Commission on Doing a Good Job in Collecting and Paying Travel Tax (Guo Shui Fa [2007] No.55), Notice of State Taxation Administration of The People's Republic of China China Insurance Regulatory Commission on Issues Related to Collecting and Paying Travel Tax by Insurance Institutions (Guo Shui Fa [2007] No.98) and Notice of State Taxation Administration of The People's Republic of China China Insurance Regulatory Commission on Further Doing a Good Job in Collecting and Paying Travel Tax (Guo Shui Fa [2008])