| | |
Order of the State Administration of Taxation
(No.15)
The Measures for the Administration of Vehicle Purchase Tax Collection, which were discussed and adopted at the 7th executive meeting of the State Administration of Taxation on October 25, 2005, are hereby promulgated, and shall come into force as of January 1st, 2006.
Director General of the State Administration of Taxation: Xie Xuren
November 15, 2005
Measures for the Administration of Vehicle Purchase Tax Collection
| | 国家税务总局令
（第15号）
《车辆购置税征收管理办法》已经2005年10月25日第7次局务会议审议通过，现予发布，自2006年1月1日起施行。
国家税务总局局长：谢旭人
二00五年十一月十五日
车辆购置税征收管理办法
|
Article 1 The present Measures are formulated in accordance with the Law of the People's Republic of China concerning on the Administration of Tax Collection (hereinafter referred to as the Tax Collection Administration Law), Detailed Rules for the Implementation of the Law of the People's Republic of China on the Administration of Tax Collection (hereinafter referred to as the Detailed Implementation Rules for Tax Collection Administration Law) and the Interim Regulation of the People's Republic of China on the Vehicle Purchase Taxes (hereinafter referred to as the Vehicle Purchase Tax Regulation).
| | 第一条 根据《中华人民共和国税收征收管理法》（以下简称征管法）、《中华人民共和国税收征收管理法实施细则》（以下简称征管法实施细则）和《中华人民共和国车辆购置税暂行条例》（以下简称车购税条例）制定本办法。
|
Article 2 According to the provisions of Article 30 of the Detailed Implementation Rules for the Tax Collection Administration Law and Article 12 of the Vehicle Purchase Tax Regulation, a taxpayer shall file his tax return for vehicle purchase tax at the following places:
| | 第二条 根据征管法实施细则第三十条、车购税条例第十二条的规定，纳税人应到下列地点办理车购税纳税申报。
|
1. A taxpayer who needs to go through the formalities for vehicle registration shall file his tax return to the competent tax authority at the place of vehicle registration. And
| | （一）需要办理车辆登记注册手续的纳税人，向车辆登记注册地的主管税务机关办理纳税申报。
|
2. A taxpayer who does not need to go through the formalities for vehicle registration shall file his tax return to the competent tax authority that collects the vehicle purchase taxes at his locality.
The system of one tax return form for one vehicle shall be applied to the vehicle purchase tax.
| | （二）不需要办理车辆登记注册手续的纳税人，向所在地征收车购税的主管税务机关办理纳税申报。
车购税实行一车一申报制度。
|
Article 3 A taxpayer shall truthfully fill in according to the facts the Tax Return for Vehicle Purchase Tax (See Annex I, hereinafter referred to as the Tax Return) when filing a tax return, and shall provide the originals and photocopies of the following materials. The photocopies and the page of tax declaration of the Uniform Invoice for Motor Vehicle Sale (hereinafter referred to as the Uniform Invoice) shall be preserved by the competent tax authority, other originals shall be returned to the taxpayer after being examined by the competent tax authority.
| | 第三条 纳税人办理纳税申报时应如实填写《车辆购置税纳税申报表》（见附件1，以下简称纳税申报表），同时提供以下资料的原件和复印件。复印件和《机动车销售统一发票》（以下简称统一发票）报税联由主管税务机关留存，其他原件经主管税务机关审核后退还纳税人。
|
1. Identity Certificate of the Vehicle Owner
| | （一）车主身份证明
|
(1) A resident of the Chinese Mainland shall provide the Identity Card of Residents (including the certificate of residence and certificate of temporary residence) of the Chinese Mainland or the Household Register or the identity certificate of a soldier (including armed policeman);
| | 1.内地居民，提供内地《居民身份证》（含居住、暂住证明）或《居民户口簿》或军人（含武警）身份证明；
|
(2) A resident of the Hong Kong Special Administrative Region, Macao Special Administrative Region or Taiwan Region shall provide the identity certificate and resident certificate for entry;
| | 2.香港、澳门特别行政区、台湾地区居民，提供入境的身份证明和居留证明；
|
(3) A foreigner shall provide the identity certificate and resident certificate for entry; and
| | 3.外国人，提供入境的身份证明和居留证明；
|
(4) An organization shall provide the Certificate of Organization Code.
| | 4.组织机构，提供《组织机构代码证书》。
|
2. Certificate of Vehicle Price
| | （二）车辆价格证明
|
(1) For vehicles purchased within the territory, the Uniform Invoice (page of the invoice and the page of tax declaration) or the effective credence shall be provided; and
| | 1.境内购置车辆，提供统一发票（发票联和报税联）或有效凭证；
|
(2) For vehicles imported for self use, the Special Letter of Payment for Customs Duties, Special Payment Letter for Entrusted Collection of Consumption Tax by the Customs as An Agent or the Certificate of Tax Collection or Exemption shall be provided.
| | 2.进口自用车辆，提供《海关关税专用缴款书》、《海关代征消费税专用缴款书》或海关《征免税证明》。
|
3. Vehicle Conformity Certificate
| | （三）车辆合格证明
|
(1) For domestically -produced vehicles, the ex-factory conformity certificate of the whole vehicle (hereinafter referred to as the Conformity Certificate); and
| | 1.国产车辆，提供整车出厂合格证明（以下简称合格证）；
|
(2) For imported vehicles, the Import Certificate of Goods of the Customs of the People's Republic of China or the Notice of the People's Republic of China on Obtaining (Canceling) the Vehicle License Plates for Entry/Exit Vehicles under Customs Supervision or the Certificate of Confiscated Smuggled Automobiles and Motorcycles.
| | 2.进口车辆，提供《中华人民共和国海关货物进口证明书》或《中华人民共和国海关监管车辆进（出）境领（销）牌照通知书》或《没收走私汽车、摩托车证明书》。
|
4. Other materials that should be provided as required by the tax authority.
| | （四）税务机关要求提供的其他资料
|
Article 4 For vehicles that comply with the provisions on tax exemption or deduction as prescribed in Article 9 of the Vehicle Purchase Tax Regulation, the taxpayers shall, when filing tax returns, apart from providing materials in accordance with the provisions of Article 3 of the present Measures, also provide the originals, photocopies and color photos of the following materials respectively according to the different circumstances. The originals shall be returned to the taxpayers after being examined by the competent tax authorities, and the photocopies and the color photos shall be preserved by the competent tax authorities.
| | 第四条 符合车购税条例第九条免税、减税规定的车辆，纳税人在办理纳税申报时，除按本办法第三条规定提供资料外，还应根据不同情况，分别提供下列资料的原件、复印件及彩色照片。原件经主管税务机关审核后退还纳税人，复印件及彩色照片由主管税务机关留存。
|
1. For the vehicles of the foreign embassies and consulates in China and the institutions of international organizations in China, the organization certificates shall be provided;
| | （一）外国驻华使馆、领事馆和国际组织驻华机构的车辆，提供机构证明；
|
2. For the self-used vehicles of the diplomatic staffs, the identity certificates issued by the departments of foreign affairs shall be provided;
| | （二）外交人员自用车辆，提供外交部门出具的身份证明；
|
3. For the vehicles that are listed into the plan of order for of weapons and equipment of the People's Liberation Army and the People's Armed Policemen, the certificate of the order plan shall be provided;
| | （三）中国人民解放军和中国人民武装警察部队列入军队武器装备订货计划的车辆，提供订货计划的证明；
|
4. For the non-transport vehicles with fixed devices, a five-inch color photo of the inward and outward appearances of the vehicles shall be provided; and
| | （四）设有固定装置的非运输车辆，提供车辆内、外观彩色5寸照片；
|
5. For other vehicles, the documents of approval of the State Council and the competent department of tax of the State Council shall be provided.
| | （五）其他车辆，提供国务院或国务院税务主管部门的批准文件。
|
Article 5 In case any vehicle that has been filed the tax return occurs one of the following circumstances, the taxpayer shall file the tax return once again in accordance with the present Measures:
| | 第五条 已经办理纳税申报的车辆发生下列情形之一的，纳税人应按本办法规定重新办理纳税申报：
|
1. The automobile chassis is changed; or
| | （一）底盘发生更换的；
|
2. The vehicle no longer meets the requirements of tax exemption.
| | （二）免税条件消失的。
|
Article 6 For a vehicle that has its automobile chassis changed, the taxable basis shall be 70% of the minimum taxable price of an identical vehicle that is issued lately. The identical vehicle shall refer to a vehicle of the same country, displacement, length, and tonnage, and of the approximation in the similar equipment, and etc. (the same hereafter).
| | 第六条 底盘发生更换的车辆，计税依据为最新核发的同类型车辆最低计税价格的70%。同类型车辆是指同国别、同排量、同车长、同吨位、配置近似等（下同）。
|
Article 7 The “minimum taxable price” shall refer to the taxable price of vehicle purchase tax as verified by the State Administration of Taxation through by referring to the average market trading price on the basis of the vehicle price information provided by the vehicle production enterprises.
| | 第七条 最低计税价格是指国家税务总局依据车辆生产企业提供的车辆价格信息，参照市场平均交易价格核定的车辆购置税计税价格。
|
Article 8 For any vehicle that no longer meets the requirements of tax exemption, where the service life thereof hasn't reached 10 years since the date of handling the tax return for the first time, the taxable basis thereof shall be that the lately verified minimum taxable price of an identical vehicle as approved and issued lately is deducted by 10% on an annual basis per year; where the service life thereof hasn't reached one year, the taxable basis shall be the minimum taxable price of an identical vehicle as lately verified approved and issued lately; if the service life thereof is ten years or more, the taxable basis shall be zero.
| | 第八条 免税条件消失的车辆，自初次办理纳税申报之日起，使用年限未满10年的，计税依据为最新核发的同类型车辆最低计税价格按每满1年扣减10%，未满1年的计税依据为最新核发的同类型车辆最低计税价格；使用年限10年（含）以上的，计税依据为0。
|
Article 9 For any vehicle for which the State Administration of Taxation does has not verified its minimum taxable price, if the taxable price declared by a taxpayer is lower than the minimum taxable price of an identical taxable vehicle, and if there is no justifiable reasons, the competent tax authority may collect tax by referring to according to the verified minimum taxable price of the identical vehicles that have been verified. The identical vehicles shall be determined by the competent tax authority, and reported to the upper level tax authority for archival filing. The administrations of state taxation of all the provinces, autonomous regions, municipalities directly under the Central Government, and the cities under separate state planning shall formulate concrete measures and unify the prices that have been put on archives at of their own districts respective jurisdictions.
| | 第九条 对国家税务总局未核定最低计税价格的车辆，纳税人申报的计税价格低于同类型应税车辆最低计税价格，又无正当理由的，主管税务机关可比照已核定的同类型车辆最低计税价格征税。同类型车辆由主管税务机关确定，并报上级税务机关备案。各省、自治区、直辖市和计划单列市国家税务局应制定具体办法及时将备案的价格在本地区统一。
|
Article 10 The “extra-price charges” as mentioned in Article 6 of the Vehicle Purchase Tax Regulation shall refer to the funds, fund raising fees, distributed profits sharing, subsidies, default fines liquidated damages (interests on deferred payment) and handling fees, packing charges, storage fees, quality charges, freight and loading and unloading charges, safekeeping fees, receipts under custody fees collected on behalf of others, advance payments made on behalf of others, and extra-price charges of any other nature which is collected in addition to the price charged to the purchaser by the seller.
| | 第十条 车购税条例第六条“价外费用”是指销售方价外向购买方收取的基金、集资费、返还利润、补贴、违约金（延期付款利息）和手续费、包装费、储存费、优质费、运输装卸费、保管费、代收款项、代垫款项以及其他各种性质的价外收费。
|
Article 11 The “taxable price declared is lower than the minimum taxable price of an identical taxable vehicle and if there is no justifiable reasons” as prescribed in Article 7 of the Vehicle Purchase Tax Regulation, shall refer to the taxable price declared by a taxpayer whose taxable basis is lower than the ex-factory price or the taxable price of the self-used import vehicles imported for its own use.
| | 第十一条 车购税条例第七条规定的“申报的计税价格低于同类型应税车辆的最低计税价格，又无正当理由的”，是指纳税人申报的计税依据低于出厂价格或进口自用车辆的计税价格。
|
Article 12 For any the import of any old vehicle, or any vehicle that is damaged due to force majeure, or any vehicle that is has been in stock for more than three years, or any testing vehicle for testing with the mileage of more than 80,000 kilometers, and or any other vehicles as prescribed by the State Administration of Taxation, if a taxpayer can show their effective certificates, the taxable basis shall be the prices indicated in the Uniform Invoices or the effective certificates provided for to them.
| | 第十二条 进口旧车、因不可抗力因素导致受损的车辆、库存超过3年的车辆、行驶8万公里以上的试验车辆、国家税务总局规定的其他车辆，凡纳税人能出具有效证明的，计税依据为其提供的统一发票或有效凭证注明的价格。
|
Article 13 The competent tax authorities shall make on-site driving tests when handling tax return formalities for the taxpayers.
| | 第十三条 主管税务机关在为纳税人办理纳税申报手续时，应实地验车。
|
Article 14 The competent tax authorities shall make verification on the tax return materials, determine the taxable basis, collect the tax money, and verify and issue the a Tax Payment Receipt for Vehicle Purchase Tax (hereinafter referred to as the Tax Payment Receipt). The taxable vehicles shall be affixed the special seal for vehicle purchase tax collection in the tax collection column of the Tax Payment Receipt, and the tax-exempt vehicles shall be affixed with the special seal for vehicle purchase tax collection in the tax exemption column of the Tax Payment Receipt.
| | 第十四条 主管税务机关应对纳税申报资料进行审核，确定计税依据，征收税款，核发《车辆购置税完税证明》（以下简称完税证明）。征税车辆在完税证明征税栏加盖车购税征税专用章，免税车辆在完税证明免税栏加盖车购税征税专用章。
|
Article 15 The competent tax authorities shall collect tax beforehand on non-transport vehicles with fixed devices before they receive the tax exemption documents that are approved by the State Administration of Taxation.
| | 第十五条 主管税务机关对设有固定装置的非运输车辆，在未接到国家税务总局批准的免税文件前，应先征税。
|
Article 16 The taxable amount in the vehicle purchase tax payment certificate that is issued by the competent tax authority shall be kept rounded up to Yuan, and the mantissa amount less than a Yuan shall be omitted.
| | 第十六条 主管税务机关开具的车购税缴税凭证上的应纳税额保留到元，元以下金额舍去。
|
Article 17 The competent tax authorities shall, when discovering the taxable price declared by a taxpayer is lower than the minimum taxable price, apart from collecting vehicle purchase tax as required, also gather and transmit the abnormal information on the price of the Uniform Invoice.
| | 第十七条 主管税务机关发现纳税人申报的计税价格低于最低计税价格，除按照规定征收车购税外，还应采集并传递统一发票价格异常信息。
|
Article 18 The Tax Payment Receipt shall have include an original copy and a duplicate, and one shall be issued on the basis of different to each vehicles, and one certificate shall be issued for one vehicle. The original copy shall be kept by the taxpayers for future checking, and the duplicate shall be used for handling vehicle registration.
No Tax Payment Receipt may be lent, altered, sold or forged.
| | 第十八条 完税证明分正本和副本，按车核发、每车一证。正本由纳税人保管以备查验，副本用于办理车辆登记注册。
完税证明不得转借、涂改、买卖或者伪造。
|
Article 19 In case a Tax Payment Receipt is damaged or lost, the vehicle owner shall, before applying for issuing another Tax Payment Receipt, publish a “Loss Notice” in the China Taxation Daily News or in the a publicly distributed newspapers or periodicals as designated by the administrations of state taxation of a province, autonomous region, or municipality directly under the Central Government, and fill in the Form of Application for Changing or Reissuing Tax Payment Receipts of Vehicle Purchase Tax (See Annex III, hereinafter referred to as the Application Form for Reissuing Tax Payment Receipt).
| | 第十九条 完税证明发生损毁、丢失的，车主在申请补办完税证明前应在《中国税务报》或由省、自治区、直辖市国家税务局指定的公开发行的报刊上刊登遗失声明，填写《换（补）车辆购置税完税证明申请表》（见附件3，以下简称补证申请表）。
|
Article 20 In case a Tax Payment Receipt is damaged or lost before a taxpayer handles vehicle registration, the competent tax authority shall issue another Tax Payment Receipt to him on the basis of the vehicle purchase tax payment certificate provided by the taxpayer, or the page for preserving the vehicle purchase tax payment certificate preserved by of the competent tax authority for its own reference, the vehicle conformity certificate, and the Loss Notice.
| | 第二十条 纳税人在办理车辆登记注册前完税证明发生损毁、丢失的，主管税务机关应依据纳税人提供的车购税缴税凭证或主管税务机关车购税缴税凭证留存联，车辆合格证明，遗失声明予以补办。
|
Article 21 In case any Tax Payment Receipt is damaged or lost after the owner of a vehicle has handled vehicle registration, and the owner applies to the former certificate issuing tax authority for changing or issuing another Tax Payment Receipt to the former certificate issuing tax authority, the competent tax authority shall issue an original copy (the duplicate shall be preserved) of the Tax Payment Receipt on the basis of the Driving License of Motor Vehicles and the Loss Notice provided by the owner of the vehicle.
| | 第二十一条 车主在办理车辆登记注册后完税证明发生损毁、丢失的，车主向原发证税务机关申请换、补，主管税务机关应依据车主提供的《机动车行驶证》，遗失声明核发完税证明正本（副本留存）。
|
Article 22 In case there occurs one any of the following circumstances in to a vehicle, the taxpayer who has paid vehicle purchase tax for the vehicle is allowed to apply for tax refund:
| | 第二十二条 已缴车购税的车辆，发生下列情形之一的，准予纳税人申请退税：
|
1. The vehicle is returned to the production enterprise or the seller due to quality reasons; or
| | （一）因质量原因，车辆被退回生产企业或者经销商的；
|
2. For the vehicle that shall be handled subject to vehicle registration, the vehicle administration organ under the public security organs does not handle vehicle registration for it.
| | （二）应当办理车辆登记注册的车辆，公安机关车辆管理机构不予办理车辆登记注册的。
|
Article 23 When a taxpayer applies for tax refund, he shall truthfully fill in according to the facts the Application Form for Refunding Vehicle Purchase Tax (See Annex IV, hereinafter referred to as the Application Form for Tax Refund), and provide materials by differentiating in light of the following circumstances:
| | 第二十三条 纳税人申请退税时，应如实填写《车辆购置税退税申请表》（见附件4，以下简称退税申请表），分别下列情况提供资料：
|
1. In case the taxpayer does not go through vehicle registration, he shall provide the certificate and invoice for returning the vehicle that are issued by the production enterprise or the seller, and the original copy and duplicate of the Tax Payment Receipt; and
| | （一）未办理车辆登记注册的，提供生产企业或经销商开具的退车证明和退车发票、完税证明正本和副本；
|
2. In case the taxpayer has gone through vehicle registration, he shall provide the certificate and invoice for returning the vehicle that are issued by the production enterprise or the seller, and the original copy of the Tax Payment Receipt, and the certificate for writing off the vehicle license plate issued by the vehicle administration under public security organs.
| | （二）已办理车辆登记注册的，提供生产企业或经销商开具的退车证明和退车发票、完税证明正本、公安机关车辆管理机构出具的注销车辆号牌证明。
|
Article 24 In case a vehicle is returned to the production enterprise or the seller due to quality reasons, when the taxpayer applies for tax refund, the competent tax authority shall, from the day when the taxpayer handles files the tax return, compute the amount of tax refund by deducting 10% per year of the tax having been paid if it has reached one full year; if it is less than one year, the tax having been paid shall be refunded in full amount.
．．．．．． | | 第二十四条 因质量原因，车辆被退回生产企业或者经销商的，纳税人申请退税时，主管税务机关依据自纳税人办理纳税申报之日起，按已缴税款每满1年扣减10%计算退税额；未满1年的，按已缴税款全额退税。
．．．．．． |
Dear visitor,you are attempting to view a subscription-based section of lawinfochina.com. If you are already a subscriber, please login to enjoy access to our databases . If you are not a subscriber, please subscribe . Should you have any questions, please contact us at:
+86 (10) 8268-9699 or +86 (10) 8266-8266 (ext. 153)
Mobile: +86 133-1157-0713
Fax: +86 (10) 8266-8268
database@chinalawinfo.com
| |
您好：您现在要进入的是北大法律英文网会员专区，如您是我们英文用户可直接 登录，进入会员专区查询您所需要的信息；如您还不是我们 的英文用户，请注册并交纳相应费用成为我们的英文会员 。如有问题请来电咨询；
Tel: +86 (10) 82689699, +86 (10) 82668266 ext. 153
Mobile: +86 13311570713
Fax: +86 (10) 82668268
E-mail: database@chinalawinfo.com
|
| | | |
| | | |