"Vehicle and vessel tax management regulations (trial)" the introduction of pure...

At the end of November, the state administration of taxation issued the "regulations on the administration of vehicle and vessel tax (trial)", which will take effect on January 1, 2016.

The national tax administration of further pointed out that the regulation issued by the tax authorities, insurance agencies, levying units shall strictly implement the ministry of finance, state administration of taxation, released by the ministry of industry and information technology to save energy, the use of new energy vehicle tax policy, to do not belong to the state tax range of pure electric passenger cars and the fuel cell passenger car, should obtain the relevant information of the vehicle to judgment, been imposed on the vehicle and shall refund in a timely manner.

According to the regulation, insurance institutions should collect vehicle and vessel taxes in accordance with the law when collecting compulsory insurance fees for third party liability of motor vehicles, and take compulsory insurance policies and premium invoices of motor vehicle third party liability indicating tax information received as tax collection vouchers. Nevertheless, insurance orgnaization, acting collect an unit to already dealt with the car boat that reduce duty duty-free formalities no longer collect acting collect car boat tax.

At the same time, taxpayers in vehicles that besides the compulsory insurance and vehicle tax collection by insurance institutions, by indicating the tax information received the motor vehicle third party liability compulsory insurance policy or insurance invoice, vehicles that competent tax authorities where the vehicle tax levying the tax year, no longer has imposed shall be refunded.

In addition, "regulation" still stipulate, because of quality reason, the car boat that has paid car and boat tax is returned production enterprise or dealer, taxpayer can apply for refund to the competent tax authority of place of pay tax from return money month to the duty that this tax year ends during.

Original text of the regulation:

Notice of the state administration of taxation on the issuance of regulations on the administration of vehicle and vessel tax (trial)

State administration of taxation announcement no. 83, 2015

In order to further standardize the administration of vehicle and vessel tax, promote the cooperation between tax authorities and other departments, and improve the administration of vehicle and vessel tax, the state administration of taxation has formulated the regulations on the administration of vehicle and vessel tax (trial), which is hereby promulgated and shall come into force as of January 1, 2016.

Notice hereby.

State administration of taxation

November 26, 2015

Regulations on administration of vehicle and vessel tax (trial)

Chapter I general provisions

Article 1 these procedures are formulated in accordance with 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, as well as relevant laws and regulations, in order to further standardize the administration of vehicle and vessel tax, improve the administration of vehicle and vessel tax, and promote the collaboration between tax authorities and other departments.

Article 2 the administration of vehicle and vessel tax shall adhere to the principle of administering tax according to law, strictly implement relevant laws, regulations and tax policies in accordance with statutory limits of authority and procedures, resolutely safeguard the authority and seriousness of the tax law, and earnestly protect the legitimate rights and interests of taxpayers.

Tax authorities shall, in accordance with the requirements of the vehicle and vessel tax laws and relevant laws and regulations, improve the quality and efficiency of tax collection and administration, reduce the tax burden on taxpayers, optimize tax payment services, strengthen departmental collaboration, and realize information management and taxation.

Article 3 this regulation is applicable to the tax source management, tax collection, tax reduction and exemption, tax refund management, risk management and other matters involved in the management of vehicle and vessel tax. Tax registration, tax receipts, tax plans, tax accounting, tax statistics, archives and other relevant administrative matters shall be implemented in accordance with relevant provisions.

Chapter ii administration of tax sources

Article 4 the tax authorities shall establish a database of tax sources of vehicle and vessel tax according to the data indicators of the unified declaration form of vehicle and vessel tax.

Article 5 tax authorities, insurance institutions and collection agencies shall, when accepting taxpayers' declaration or collection of vehicle and vessel tax, sort out the tax-related information of vehicle and vessel tax return and vehicle and vessel tax collection and payment report form in accordance with relevant laws and regulations and the requirements of entrustment and collection agreement, and share them in a timely manner.

The tax authority shall enrich the information of vehicle and vessel tax collected by itself and the third-party information of vehicle and vessel tax acquired into the database of vehicle and vessel tax source. At the same time, it is necessary to regularly update, verify and clean the data of the tax source database to ensure the integrity and accuracy of the tax source database.

Article 6 tax authorities shall actively establish joint meetings, cooperation frameworks and other systems with relevant departments to collect the following third party information:

(1) tax-related information of vehicles and vessels collected by insurance institutions;

(2) vehicle registration information of the public security traffic administrative department;

(3) ship registration information of the maritime department;

(4) vehicle registration information of public transport administrative departments;

(5) information on the registration of vessels of the fishery ship registration administration department;

(vi) tax related information of other relevant departments.

Chapter iii tax collection

Article 7 when a taxpayer declares vehicle and vessel tax to the tax authority, the tax authority shall accept the application and issue a tax payment voucher containing vehicle and vessel information to the taxpayer.

Article 8 where the tax authorities collect vehicle and vessel tax according to article 7, the scope of collection and administration shall be determined strictly according to the registration place of the vehicle and vessel. For vehicles and vessels that do not need to be registered according to law, the scope of collection and administration shall be determined according to the location of the owner or manager of the vehicles and vessels. The tax authorities shall not collect vehicle and vessel tax other than the registration place or the place where the owner or manager of the vehicle and vessel is located.

Article 9 an insurance institution shall collect vehicle and vessel taxes in accordance with the law when collecting compulsory insurance fees for third party liability of motor vehicles, and shall take the compulsory insurance policy and premium invoice of motor vehicle third party liability indicating the information of tax payment received as evidence of tax collection.

Article 10 an insurance institution shall, in accordance with the time limit and method stipulated in the local administrative measures on collection and payment of vehicle and vessel taxes, timely go through the formalities of declaration and settlement of the tax authorities where the insurance institution is located, and submit the tax report form on collection and payment of tax on the insured motor vehicle.

Article 11 for pay the car to the competent tax authorities where the taxpayer, insurance institutions in sales of motor vehicle third party liability compulsory insurance, no longer the collecting vehicle, but shall, according to the original tax payment receipts issued by the taxpayer, the vehicle tax payment receipt number and issue the certificate name entry insurance business system of tax authorities.

For the vehicles that issue the tax deduction or exemption certificate from the tax authority, the insurance institution shall not collect the vehicle or vessel tax when selling the third party liability compulsory insurance of motor vehicles. The insurance institution shall input the number of the tax deduction or exemption certificate and the name of the tax authority that issues the certificate into the business system of compulsory insurance.

Taxpayers have objections to the amount of insurance institutions or tax collection, can be directly to the tax authorities to pay, can also after the insurance institutions or tax collection to the taxation authority to lodge a complaint, the tax authorities should be in after receiving taxpayers' complaint in accordance with the acceptance procedures and time limit stipulated in the measures for the administration of collection for processing.

Article 12 car networking system has launched area tax authorities shall timely will collect information, tax information, insurance agency, and to collect summary deposited information transfer to the car such as networking, levy system, compare the historical information check and tax sources database, realization of tax sources database data updated in real time, calibration, cleaning, to ensure that the car full specified amount collected.

Article 13 tax authorities may, in accordance with the principle of being conducive to tax administration and convenient for tax payment, entrust the maritime administrative authority of the transportation department or other units to collect tax on vehicles and vessels when going through the registration formalities or accepting the annual inspection information report of vehicles and vessels, and at the same time issue tax collection vouchers to taxpayers on their behalf.

Article 14 the agent collecting unit shall, in accordance with the manner and time limit agreed upon in the entrustment agent collecting agreement, timely release and deposit the tax collected on its behalf, and provide detailed information of the agent collecting vehicle and vessel to the tax authorities.

Article 15 the agent collecting unit shall no longer collect vehicle and vessel tax on behalf of the tax authorities that issue tax reduction or exemption certificates or tax payment vouchers. The agent collecting unit shall record the certificate number of the above-mentioned certificate and the name of the tax authority issuing the certificate, and keep the copies of the above-mentioned certificate on file for future reference.

A taxpayer may not refuse to accept a tax collection agency when it performs its duty of entrusting it to collect tax according to law. If the taxpayer refuses, the agent collecting unit shall promptly report to the tax authorities.

Chapter iv administration of tax reduction, exemption and refund

Article 16 tax authorities shall reduce or reduce vehicle and vessel taxes according to law. Insurance organizations and agencies shall no longer collect and collect vehicle and vessel tax on behalf of the vehicles and vessels that have gone through the formalities of tax reduction or exemption.

Tax authorities, insurance institutions and tax collection agencies shall strictly implement the tax reduction and exemption policies for vehicles and vessels that save energy and use new energy promulgated by the Ministry of Finance, the state administration of taxation and the Ministry of Industry and Information Technology. For pure electric passenger cars and fuel cell passenger cars that do not fall within the scope of vehicle and vessel tax, the relevant information of the vehicles shall be obtained for judgment, and the vehicle and vessel tax shall be timely refunded.

Article 17 the tax authorities shall keep the detailed information of vehicles and vessels involved in the reduction or exemption of vehicle and vessel taxes in their respective areas on file for future reference.

Article 18 the administration of tax refund for vehicle and vessel tax shall be implemented in accordance with the relevant provisions on the return of the tax collection Treasury.

Article 19 where a vehicle or vessel that has paid vehicle or vessel tax is returned to the manufacturer or dealer due to quality reasons, the taxpayer may apply to the competent tax authority where the tax is paid for refund of the tax from the month of return to the end of the tax year.

The local tax authorities and the state tax authorities shall cooperate actively with each other to implement the standards of cooperation between the state and local tax authorities. When the return of a vehicle occurs due to quality reasons, the state tax authorities shall provide the local tax authorities with the invoice information of the return of a vehicle so as to reduce the tax burden on the taxpayer.

Article 20 where a dutiable vehicle has been stolen, scrapped or lost and an application for a refund of vehicle and vessel tax is filed with the competent tax authorities in the place where the taxpayer pays the tax shall be handled in accordance with the relevant provisions.

Article 21 taxpayers outside vehicles that motor vehicle third party liability compulsory insurance, the insurance agency or vehicle tax collection, indicated by the tax information received the motor vehicle third party liability compulsory insurance policy or insurance invoice, vehicles that the local competent tax authorities where no longer impose the tax year of car, have imposed shall be refunded.

Chapter v risk management

Article 22 the tax authorities shall strengthen the risk management of vehicle and vessel tax, establish an indicator system for vehicle and vessel tax risk management, identify, monitor and warn the risk points of vehicle and vessel tax management, and deal with the risks well by relying on modern information technology.

Tax authorities shall carry out risk management of vehicle and vessel tax in accordance with the requirements of the state administration of taxation on risk management of property act tax.

Article 23 the tax authorities may strengthen the risk management of vehicle and vessel tax in the following ways:

(1) compare information such as displacement, prepared quality, number of passengers, tonnage, length of boat and other information of declared vehicles and vessels that have paid tax with the corresponding information in the tax source database, so as to prevent the risk of less collection or wrong collection of tax;

(2) compare the tax declared and paid by insurance institutions and collection agencies with the actual tax put in storage, so as to prevent the risk of less or no tax collection;

(3) compare the number of registered tax-free or exempted vehicles and vessels with the actual number of tax-free or exempted vehicles and vessels and the amount of tax involved, so as to prevent the risk of the implementation of preferential tax or exemption policies not being in place;

(iv) compare the tax payment information of vehicles in the online vehicle and vessel tax collection system with the tax payment information of vehicles in the region, so as to prevent the risks of less collection, omission and double collection.

The tax authorities shall, according to the actual situation of vehicle and vessel tax collection and administration in the region, design risk indicators suitable for the actual situation of vehicle and vessel tax collection and administration in the region.

Chapter vi supplementary provisions

Article 24 local tax authorities of all provinces, autonomous regions and municipalities directly under the central government may formulate specific implementation opinions in accordance with these regulations.

Article 25 this regulation shall come into force as of January 1, 2016.

(source: tram pool)