Special vehicle tax exemption picture requirements

Special Vehicle Tax Exemption Picture Requirements

Special Vehicle Tax Exemption Picture Requirements, a lot of special vehicle purchase tax can be reduced, China's eligible vehicles are exempt from vehicle purchase tax. Most of the purchase tax exemptions belong to special vehicles. Here to see the special vehicle tax exemption picture requirements.

Vehicle purchase tax exemption photos, choose a place with good light, horizontal cell phone shooting to ensure that the photos are clear and complete can be.

The picture will be bigger, and 12312 uploaded the photo requirements are not more than 1M. This time you can send the picture to WeChat friends or file transfer assistant (do not choose to send the original picture), and then re-save the way to compress the picture; you can also upload the QZone, and then re-save the picture, so that the photo will not be more than 1M.

12312 apply for exemption mark need to upload the vehicle tax information and the certificate of compulsory insurance two photos, if the certificate of compulsory insurance contains the collection of vehicle tax information, there is no need to submit the certificate of vehicle tax photos; if the certificate of compulsory insurance does not contain information on behalf of the vehicle tax, you need to submit the certificate of vehicle tax photos again.

The application for special vehicle purchase tax exemption requires the following information and data:

Article 9 of the Provisional Regulations of the People's Republic of China on Vehicle Purchase Tax The vehicle purchase tax exemptions and reductions shall be implemented in accordance with the following provisions:

(a) Foreign embassies and consulates in China and international organizations in China and its (a) Vehicles used by foreign embassies, consulates and international organizations in China and their diplomatic personnel for their own use shall be exempted from tax;

(b) Vehicles of the Chinese People's Liberation Army and the Chinese People's Armed Police Force that have been included in the ordering plan of the army's weaponry shall be exempted from tax;

(d) If there are any other circumstances stipulated by the State Council for the purpose of exemptions or reductions of tax, the exemptions or reductions shall be implemented in accordance with the provisions.

Measures for the Administration of Vehicle Purchase Tax Collection

Article 28 Article 9 of the Vehicle Purchase Tax Regulations, "non-transportation vehicles equipped with fixed installations" refers to:

1. Vehicles listed in the tax-exempt atlas issued by the State Administration of Taxation (SAT);

2. Vehicles not listed in the tax-exempt atlas but approved by the State Administration of Taxation (SAT). 2. Vehicles not included in the tax-exempt atlas but approved by the State Administration of Taxation for tax exemption.

Article 29 The competent tax authorities shall apply for tax exemption for non-transportation vehicles with fixed devices based on the tax exemption atlas or the tax exemption document approved by the State Administration of Taxation.

Article 37 of the flood control and forest fire departments purchased by the designated manufacturers of designated models for the command, inspection, scheduling, flood control (police), liaison with special vehicles (hereinafter referred to as special vehicles for flood control and forest firefighting special vehicles) tax exemption.

Special vehicle tax exemption picture requirements 2

13 kinds of special vehicles to do tax exemption does not need to check the appearance of the vehicle picture

In order to reduce the administrative approval and further accelerate the motor vehicle included in the "with a fixture of tax-exempt vehicles atlas" (hereinafter referred to as "tax-exempt atlas") to apply for approval and the speed of the issuance of the State Administration of Taxation has recently been on the "tax-exempt atlas As well as with a fixed device non-transportation vehicles for vehicle purchase tax exemption and other matters to adjust, clear August 30, 2013 onwards, 13 kinds of special-purpose vehicles to do tax exemption does not need to check the appearance of the vehicle picture.

The announcement adjusted the content of the catalog of some special-purpose vehicles in the Tax Exemption Atlas, simplified the handling process, and canceled the internal appearance pictures of thirteen special-purpose vehicles, such as concrete pump trucks, drilling rig trucks, and well repairing (machine) trucks, etc. Taxpayers purchasing these vehicles should apply for the tax exemption. Taxpayers to buy these vehicles, apply for vehicle purchase tax exemption, the tax authorities in accordance with the provisions of the "Vehicle Purchase Tax Collection and Management Measures", the field inspection of the vehicle to confirm that the vehicle use and the main fixtures in line with the "Tax Exemption Atlas", can be based on the "Tax Exemption Atlas" directly for taxpayers to handle the purchase tax exemption procedures for the vehicle, no longer need to check the appearance of the vehicle picture.

The announcement stipulates that for the vehicles that have been listed in the vehicle pictures in the Tax Exemption Atlas, if the internal appearance of the vehicle (including the body color) changes, but the overall structure of the vehicle, the use and the main fixtures do not change, the vehicle production (modification) enterprises will issue the relevant certificates, and the tax authorities will confirm that the vehicle's use and the main fixtures are in line with the provisions of the Tax Exemption Atlas and the production (modification) enterprise. Tax Exemption Atlas" and the production (modification) enterprise certificate for vehicle purchase tax exemption procedures.

The announcement requires that the tax authorities should verify the use of the vehicle purchased by the taxpayer during the field inspection, and conduct on-site inspections of the main fixtures of the vehicle based on the internal appearance photos of the vehicle provided by the taxpayer.

Specialty Vehicle Classification and What Vehicles Can Be Exempted from Vehicle Purchase Tax

What is meant by the term "specialty vehicle"? Special vehicles refers to the territory of our country (excluding Hong Kong, Macao and Taiwan), used for traction, clearing, cleaning, lifting, loading and unloading, lifting, mixing, digging, bulldozing, road roller and other kinds of special vehicles, or the car is equipped with a fixed special instrumentation for professional monitoring, firefighting, cleaning, medical care, television broadcasting, radar, X-ray inspection and other vehicles. In addition, foreign consulates in our country, embassies used in diplomatic vehicles and police vehicles and military vehicles also belong to special vehicles.

A lot of special vehicle purchase tax can be exempted, China promulgated the "vehicle purchase tax collection and management method" clearly states: the eligible vehicles are exempted from vehicle purchase tax. The scope of application of its policies and conditions are as follows: foreign embassies in China, consulates and international organizations in China and their diplomatic personnel for their own use of vehicles; that is, diplomatic vehicles.

The military or armed police forces included in the army weapons and equipment ordering plan of the vehicle; flood control and forest fire departments configured for command, inspection, scheduling, flood control, liaison and other purposes of the special vehicle; with a fixed device of non-transportation vehicles; if the diesel engine, and the power of less than 47 kilowatts, the carrying capacity is not greater than 500 kilograms, the maximum speed of not more than 40 kilometers per hour, the agricultural Tricycle, also exempt from the purchase tax; foreign students returning to their home countries to serve can be exempt from the purchase tax to buy a domestically produced car; foreign experts to settle in China can be exempt from the purchase tax to buy an imported car for their own use.

Most of the above purchase tax exemptions belong to special vehicles. This shows that a lot of special vehicles purchase tax can be exempted. So is not all the special vehicles are reduced purchase tax? The new compulsory insurance lists four categories of special vehicles, let's see what is exempted, which is required to pay it: the first is a tanker, steam tanker, liquid tanker, refrigerated trucks. These special vehicles also belong to the scope of transportation vehicles, is to pay the purchase tax.

The second is used for towing, clearing, sweeping, cleaning, lifting, loading and unloading, lifting, mixing, digging, bulldozing, etc., a variety of special motor vehicles, such as garbage trucks, sprinkler trucks, cranes, etc., this type of vehicle is exempted from the purchase tax, but we should refer to the tax-exempt vehicle atlas to see if there are listed. The third type is equipped with fixed instruments and equipment for professional work monitoring, firefighting, medical care, television broadcasting, etc., a variety of professional motor vehicles, such vehicles belong to the non-transportation vehicles equipped with fixed devices, within the scope of tax exemption. The fourth type of container tractor, belonging to the transportation vehicles, is required to pay the purchase tax.

Not only these cars can be exempted from vehicle purchase tax, and the tax can be exempted is not only the vehicle purchase tax, but also includes the already open duty-free models of automobile parts and components in the import tariff part. It is understood that all approved by the General Administration of Customs and has joined the duty-free car sales system of the automobile brand manufacturers under the department of the model is available for preferential purchase of duty-free models, specifically in the duty-free car channel of the duty-free car models have to focus on the promotion.