下载
加入VIP
  • 专属下载特权
  • 现金文档折扣购买
  • VIP免费专区
  • 千万文档免费下载

上传资料

关闭

关闭

关闭

封号提示

内容

首页 车船使用牌照税暂行条例(附英文)

车船使用牌照税暂行条例(附英文).doc

车船使用牌照税暂行条例(附英文)

干杯天堂里的猫
2017-09-27 0人阅读 举报 0 0 暂无简介

简介:本文档为《车船使用牌照税暂行条例(附英文)doc》,可适用于财会税务领域

车船使用牌照税暂行条例(附英文)条例第一条凡在开征车船使用牌照税之地区行驶车、船者,均依本条之规定,向税务机关交纳车船使用牌照税。第二条原纳吨税,船钞,之本国船舶,一律改征车船使用牌照税,不再交纳吨税但外国船舶及外商租用中国船舶,仍征吨税,不纳车船使用牌照税。第三条车船使用牌照税征收地区,由省,市,人民政府拟定,报请大行政区人民政府,军事委员会,核准开征,并转送中央人民政府财政部备案中央直属省,市,报请中央人民政府财政部核准开征。第四条应纳车船使用牌照税之车、船使用人,须向所在地税务机关申请登记、纳税,领取车船使用牌照及完税证。前项车船使用牌照及完税证,由省,市,税务机关制发。第五条车船使用牌照税按季,一、四、七、十月,征收。当地税务机关为便利纳税人交纳,得改按半年或一年合并征收。第六条下列各种车、船,免纳车船使用牌照税,一、郊区农民自用的车、船二、载重量不超过一吨的渔船三、军事机关、公私立学校及人民团体自有自用的车、船四、专供上下客货及存货的趸船、浮桥用船五、经当地交通管理机关证明报由税务机关核准停驶、拆毁的车、船六、消防车、洒水车、救护车、救护船、垃圾车、垃圾船及义渡船。上列一、二、三、六各款免税之车、船,其使用人须向所在地税务机关申请登记,领取免税牌照并交纳牌照工本费。第七条车辆使用牌照税税额如下,类别项目计税标准每季税额备注机动车乘人汽车每辆,,元至,,元载货汽车按净吨位每吨,元至,,元>轮者每辆,元至,,元机器脚踏车三轮者每辆,元至,,元非机动车兽力驾驶者每辆,元至,元人力驾驶者每辆,角至,元包括三轮车、黄包车及其他人力拖行车脚踏车每辆,角至,元辆。第八条船舶使用牌照税税额如下,类别计税标准每季税额备注机动船,,吨以下每吨,角按净吨位计征,,吨至,,,吨每吨,角,分″,,,吨至,,,吨每吨,角″,,,吨至,,,吨每吨,角,分″,,,吨至,,,,吨每吨,角,分″,,,,吨,,,,吨每吨,角,分″,,,,吨至,,,,吨每吨,角″,,,,吨至,,,,吨每吨,角,分″,,,,吨以上每吨,元,角″非机动船,,吨以下每吨,角,分按载重吨位计征,,吨至,,吨每吨,角″,,吨至,,,吨每吨,角,分″,,,吨至,,,吨每吨,角″,,,吨以上每吨,角,分″附注,第七条、第八条件表税额均按新人民币计算。第九条车船使用牌照税税额,除船舶依照规定税额按吨计征外,车辆由省,市,人民政府在前条规定税额范围内,根据当地具体情况,车辆种类,载重量及使用性质拟定适用税额,报请大行政区人民政府,军事委员会,核准实施,并转送中央人民政府财政部备案中央直属省,市,报请中央人民政府财政部核准备案。第十条凡已纳税领取牌照之车、船,在牌照有效期间内行驶另一地区,不得重征或补征差额。第十一条未开征车船使用牌照税地区之车、船,经常往来开征地区时,须向开征城市之税务机关交纳车船使用牌照税,非经常往来之车,船,经当地区、乡,村,以上人民政府证明者免征。第十二条车船使用牌照不得转卖、赠送、借用或逾期使用。如车、船所有权转移时,在有效期间内,准继续使用,不另纳税,亦不退税。第十三条车船使用牌照如有毁损或遗失时,应报请原发机关补发牌照,在有效期间内,不另纳税。第十四条车船使用牌照应按规定装置于车、船的明显易见之处,以便检查。第十五条违章行为之处罚,规定如下,一、不按规定手续办理申报、登记、纳税、领照者,除限期纳税、领照外,并处以应纳税额三倍以下之罚金二、违反本条例第十二、十三、十四各条规定之一者,分别处以人民币十元以下之罚金三、不按规定期限交纳税款者,除限日追缴外,按日处以应纳税额百分之一的滞纳金。第十六条车船使用牌照税稽征办法,由省,市,税务机关拟定,报请省,市,人民政府核准实施,并层报中央人民政府财政部税务总局备案。第十七条本条例公布后,各地有关使用牌照税之单行办法,一律废止。第十八条本条例自发布之日施行。【注】(AdministrativeCouncil,CentralPeople'sGovernment:September)WholeDocArticleAlloperatorsofvehiclesandvesselswithindistrictswherevehicleandvesselusagelicenseplatetaxisimposedshall,inaccordancewiththeprovisionsoftheseRegulations,payvehicleandvesselusagelicenseplatetaxtotherespectivetaxauthoritiesArticleDomesticvesselspreviouslysubjecttothepaymentofthetonnagetax(vesseldues)shallnolongerbesubjecttopaymentofthetonnagetax,andshall,withoutexception,besubjecttopaymentofthevehicleandvesselusagelicenseplatetaxForeignvesselsandtheChinesevesselsleasedbyforeignbusinessesandforeignvesselsshall,however,continuetobesubjecttotonnagetaxandnotvehicleandvesselusagelicenseplatetaxArticleTheprovincial(municipal)people'sgovernmentsshall,subjecttotheverificationandapprovaloftherespectiveadministrativeregionalgovernments(militaryandadministrativecommissions),designatethosedistrictsinwhichthevehicleandvesselusagelicenseplatetaxistobeimposed,andshallreportthedistrictsdesignatedtotheMinistryofFinanceoftheCentralPeople'sGovernmentfortherecordprovinces(municipalities)directlyundertheCentralGovernmentshall,priortotheimpositionofthetax,reportthedistricts,designatedtotheMinistryofFinanceoftheCentralPeople'sGovernmentforverificationandapprovalArticleOperatorsofvehiclesandvesselssubjecttopaymentofthevehicleandvesselusagelicenseplatetaxshallregisterwiththeappropriatelocaltaxauthorities,paythetaxandobtainlicenseplatesandtaxpaymentcertificatesThevehicleandvessellicenseplatesandcertificatesoftaxpaymentmentionedaboveshallbemadeandissuedbytheprovincial(municipal)taxauthoritiesArticleVehicleandvesselusagelicenseplatetaxshallbecollectedonaquarterlybasis(inJanuary,April,JulyandOctober)Alternatively,tofacilitatethepaymentoftaxbytaxpayers,thelocaltaxauthoritiesmaycollectanaggregatedamountoftaxonabiannualorannualbasisArticleThefollowingclassesofvehiclesandvesselsshallbeexemptfromthepaymentofthevehicleandvesselusagelicenseplatetax:()vehiclesandvesselsoperatedbysuburbanfarmersfortheirownuse()fishingvesselswithadeadweightcapacitynotinexcessofoneton()vehiclesandvesselsownedandoperatedbymilitaryandgovernmentunits,publicandprivateschoolsandsocialorganizationsfortheirownuse()pontoonsandfloatingdocksusedexclusivelyforpassengers,theloadingorunloadingofcargoandthestorageofgoods()vehiclesandvesselscertifiedbytherespectivelocaltransportadministrationofficesandreportedtothetaxauthoritiesforappraisalandapprovalthattheyarenolongerinuseorhavebeendemolishedand()firetrucks,watersprinklervehicles,ambulancevehiclesandambulancevessels,wasteremovalvehiclesandwasteremovalvesselsandferriesInordertoobtainataxexemptlicenseplate,operatorsofvehiclesandvesselsthatareexemptfromtaxandlistedaboveinclasses,,andmustregisterwiththelocaltaxauthoritiesandpayafeecoveringthemanufacturingcostofthelicenseplateArticleTheamountofthelicenseplateusetaxforvehiclesshallbeasfollows:TypeCategoryUnitofAccountingQuarterlyCommentsforTaxationTaxPaymentPurposes(yuan)motorizedpassengerpervehiclevehiclesvehiclesvehiclespertonnetloadcapacitymotorcyclespermotorcyclepermotortricyclenonanimalpervehiclemotorizeddrawnvehiclesmanuallypervehicleincludingdrawnpedicabs,rickshawsandothermanuallydrawnvehiclesbicyclesperbicycleArticleTheamountofthelicenseplateusetaxforvesselsshallbeasfollows:TypeUnitofAccountingforQuarterlyCommentsTaxationPurposes(perton)TaxPayment(yuan)motorizeduptotonsassessedonvesselsthebasisoftonsdeadWeighttonscapacitytons,tons,,tons,,tons,,tons,tonsandgreaternonuptotonsassessedonmotorizedonthebasisoftonsdeadweighttonscapacitytonsArticleExceptwherevehicleandvesselusagelicenseplatetaxisimposedonvesselsaccordingtotonnageasstipulatedintheRegulations,theprovincial(municipal)people'sgovernmentsshall,withintherangeofthetaxamountstipulatedintheaboveprovisions,determineaccordingtoexistinglocalconditionstheamountsoftaxapplicabletovehiclesofdifferentclasses,deadweightcapacitiesandusesandshallreportsuchdeterminationstotherespectivepeople'sgovernment(militaryandadministrativecommissions)ofthegreateradministrativeregionsforexamination,approvalandimplementationandtotheMinistryofFinanceoftheCentralPeople'sGovernmentfortherecordprovinces(municipalities)directlyundertheCentralGovernmentshallreporttheirdeterminationstotheMinistryofFinanceoftheCentralPeople'sGovernmentforexaminationandapprovalandfortherecordArticleVehiclesandvesselsforwhichthetaxduehasbeenpaidandforwhichlicenseplateshavebeenobtained,whentransferredtoandoperatedinanothertaxingdistrict,shallnotbefurthersubjecttotaxorsubjecttoadditionaltaxduetodifferencesintaxationbetweentheformerdistrictandthelatterdistrictforthedurationofthevalidityofthelicenseArticleInrespectofvehiclesandvesselswhichareregisteredindistrictswherenovehicleandvesselusagelicenseplatetaxisimposed,butwhicharefrequentlyoperatedindistrictswherevehicleandvesselusagelicenseplatetaxisimposed,thevehicleandvesselusagelicenseplatetaxmustbepaidtothecitytaxauthoritiesthereinsuchvehiclesandvesselswhicharenotfrequentlyoperatedindistrictswherethevehicleandvesselusagelicenseplatetaxisimposedshallbeexemptfromtaxuponobtainingacertificateoftaxexemptionfromtherespectivepeople'sgovernmentatorabovethelocaltownship(orvillage)levelArticleVehicleandvessellicenseplatesmaynotbesold,givenasgifts,loanedorusedbeyondtheirexpirydateWheretheownershipofvehiclesandvesselsistransferred,thelicenseplatesmaybeuseduntiltheterminationoftheperiodofvalidityofthelicenseplatesnoadditionaltaxshallbepaidandnotaxshallberefundedduringsuchaperiodArticleIncasesofdamagetoorlossofthelicenseplatesofvehiclesorvessels,areportshallbefiledwiththeofficethatoriginallyissuedthelicenseplatesforreplacementlicenseplatesnoadditionaltaxshallbepaidduringtheperiodofvalidityoftheoriginallicenseplatesArticleVehicleandvessellicenseplatesshall,inaccordancewiththeseRegulations,beplacedonaconspicuousplaceonvehiclesorvesselstofacilitateidentificationArticleThepenaltiesforviolationoftheprovisionsoftheseRegulationsshallbeasfollows:()Personswhofailtocomplywiththeprovisionsconcerningreporting,registration,thepaymentoftaxandtheobtainingoflicenseplatesshall,inadditiontothepaymentoftaxwithinatimelimit,besubjecttoafineofthreetimesorlesstheamountoftaxdue()PersonswhoviolateanyoneoftheprovisionsofArticles,oroftheseRegulationsshallbesubjecttoafinenotexceedingRenminbi()Personswhofailtopaytaxwithintheprescribedperiodshall,inadditiontothepaymentoftaxwithinatimelimit,besubjecttoalatepaymentfineofoftheamountoftaxdueforeachdaypaymentisdelayedArticleMeasuresfortheinvestigationandcollectionofthevehicleandvesselusagelicenseplatetaxshallbeformulatedbytheprovincial(municipal)taxauthoritiesandsubmittedforverification,approvalandimplementationtotherespectiveprovincial(municipal)people'sgovernmentandtotheGeneralTaxationBureauoftheMinistryofFinanceoftheCentralPeople'sGovernmentfortherecordArticleOnthepromulgationoftheseRegulations,allseparaterulesandmeasuresgoverningthelicenseplatetaxinthevariouslocalitiesshallbeanedArticleTheseRegulationsshallbecomeeffectiveasofthedateofpromulgationCCCNet收集

用户评价(0)

关闭

新课改视野下建构高中语文教学实验成果报告(32KB)

抱歉,积分不足下载失败,请稍后再试!

提示

试读已结束,如需要继续阅读或者下载,敬请购买!

文档小程序码

使用微信“扫一扫”扫码寻找文档

1

打开微信

2

扫描小程序码

3

发布寻找信息

4

等待寻找结果

我知道了
评分:

/14

车船使用牌照税暂行条例(附英文)

VIP

在线
客服

免费
邮箱

爱问共享资料服务号

扫描关注领取更多福利