On July 1, the Provisional Regulations of the peop

2022-07-31
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On July 1, the Provisional Regulations of the people's Republic of China on vehicle and vessel tax was implemented, and the vehicle and vessel tax will be collected along with the "compulsory traffic insurance" and the annual tax of passenger carrying vehicles will be 60~660 yuan/liuzhimin, a researcher of the research group of the Key Laboratory of standardization of test methods for colloid, interface and chemical thermoelectric hydraulic servo testing machine of the Institute of chemistry of the Chinese Academy of Sciences, has carried out systematic research on the design and synthesis of porous and fast polymer materials, their capture and catalytic CO2 conversion, The annual tax amount of trucks is 16-120 yuan/ton based on the self weight. The tax amount of private cars is determined by the provincial government

it is understood that the regulations combine the previous vehicle and vessel use license tax and vehicle and vessel use tax into vehicle and vessel tax, which is uniformly applicable to all kinds of taxpayers. The annual tax amount of passenger cars is 60 yuan to 660 yuan per vehicle; The annual tax of truck is 16 to 120 yuan per ton of dead weight; The annual tax for three wheeled vehicles and low-speed trucks is 24 yuan to 120 yuan per ton of self weight; The annual tax of motorcycles is 36 to 180 yuan per vehicle; The annual tax on ships is 3 to 6 yuan per net ton

the specific applicable tax amount of various vehicles including private cars shall be determined by the provincial government within the specified range of sub tax items. For ordinary cars, the standard previously implemented by Beijing was to pay 200 yuan per car per year

on May 19, it was learned that from July 1, the vehicle and vessel tax of motor vehicles will be collected and paid by insurance companies operating compulsory motor vehicle traffic accident insurance (hereinafter referred to as "compulsory traffic insurance"). The Provisional Regulations of the people's Republic of China on vehicle and vessel tax, which has been implemented since this year, clearly stipulates that insurance institutions engaged in traffic compulsory insurance business are the only withholding agents for vehicle and vessel tax of motor vehicles, and shall collect and pay vehicle and vessel tax on behalf of others according to law. Recently, the State Administration of Taxation and the China Insurance Regulatory Commission jointly issued a notice requiring local tax authorities at all levels and insurance companies engaged in "compulsory traffic insurance" business to complete all preparations for collection and payment before July 1, including formulating management measures for collection and payment, training personnel, improving "compulsory traffic insurance" business and financial system, and modifying "compulsory traffic insurance" policies

it is reported that a total of 24 insurance companies qualified to engage in "compulsory traffic insurance" business are included in the scope of collection and payment agencies

according to relevant policies and regulations on vehicle and vessel tax collection, tractors, military and armed police vehicles and police vehicles are exempt from vehicle and vessel tax. For other motor vehicles, if the taxpayer is unable to provide the tax payment certificate or tax reduction and exemption certificate issued by the local tax authority, each insurance company shall collect and pay the vehicle and vessel tax according to the vehicle and vessel tax standard of the place where the insurance institution is located when selling "compulsory insurance"

for newly purchased motor vehicles, the tax payable in the year of purchase shall be calculated monthly from the month on which the compulsory insurance is purchased to the end of the year

if an insurance company entrusts an insurance intermediary to sell "compulsory insurance", it should strengthen the training of the intermediary and require the intermediary to collect vehicle and vessel tax in the era of selling "compulsory insurance". The intermediary institution shall, within 5 working days after the issuance of the "compulsory traffic insurance" policy, settle and report the tax to the insurance company and truthfully provide relevant information

in addition, for vehicles that do not need to be insured for "compulsory traffic insurance" according to the regulations on compulsory motor vehicle traffic accident insurance, but fall within the scope of vehicle and vessel tax, vehicle and vessel tax shall be levied by the local tax authorities

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