China News Service, July 16, according to the Ministry of Finance website, the Ministry of Finance, the State Administration of Taxation and the Ministry of Industry and Information Technology jointly issued the "Announcement on Policies Regarding the Exemption of Vehicle Purchase Tax on Non-transport Specialized Operating Vehicles with Fixed Devices" on 16th (hereinafter referred to as "announcement"). The "Announcement" stated that non-transport special operation vehicles with fixed devices will be exempted from vehicle purchase tax from 2021.
The "Announcement" makes it clear that non-transport special operation vehicles with fixing devices refer to the installation and installation of special equipment or appliances by welding, riveting or bolting, etc. It is not used for the purpose of designing and manufacturing for the main purpose of carrying people or goods. Vehicles for special operations.
"Announcement" pointed out that the non-transportation of non-transportation vehicles with fixed installations exempted from vehicle purchase tax, by issuing the "Catalogue of non-transportation of non-transportation vehicles with fixed installations exempted from vehicle purchase tax" (hereinafter referred to as "Catalogue") Implementation management. The technical requirements for the vehicles listed in the "Catalogue", the compilation and management of the "Catalogue" and other matters shall be separately stipulated by the State Administration of Taxation in conjunction with the Ministry of Industry and Information Technology.
According to the "Announcement", the non-transport special operation vehicles with fixed devices listed in the "Catalog", vehicle manufacturing enterprises, imported vehicle dealers or individuals (hereinafter referred to as "applicants") upload the "vehicle motor vehicle factory certificate" 》Or the “Vehicle Electronic Information Sheet” (hereinafter referred to as vehicle electronic information) of imported motor vehicles, mark “Yes” in the field of “Whether to be included in the “Catalogue of Non-Transportation Vehicles with Fixed Installations Exempted from Vehicle Purchase Tax” (That is, tax-free logo). The Ministry of Industry and Information Technology will review the tax-free logo in the electronic information of the vehicle uploaded by the applicant, and will pass the approved information to the State Administration of Taxation. The tax authority shall handle tax exemption procedures for vehicle taxpayers based on the tax exemption mark reviewed by the Ministry of Industry and Information Technology and other materials required for tax declaration of vehicle purchase tax.
The "Announcement" stated that the applicant should ensure that the electronic information of the vehicle is consistent with the vehicle's products. If the purchase tax is lost due to the provision of false information, etc., it shall be dealt with in accordance with the "Tax Collection and Administration Law of the People's Republic of China" and its implementation rules.
The "Announcement" pointed out that when the staff engaged in the management of the "Catalogue", the review of tax-free logos and the process of tax-exemption procedures perform their duties, there are violations of laws and disciplines such as abuse of power, neglect of duty, favoritism, etc., in accordance with the "People's Republic of China Civil Service Law", " The People’s Republic of China Supervision Law and other relevant national regulations will be held accountable; those suspected of committing crimes will be transferred to judicial organs.
The "Announcement" will come into effect on January 1, 2021.