How To Vehicle Use Tax In China
- Taxpayers must receive the tax forms for registration from tax authorities or tax registration centres and complete them in the manner required.
- Tax authorities or tax registration centers must look over and verify documentation, certifications, documents along with tax registration form that are submitted by taxpayers. They should provide tax registration certifications to taxpayers who meet the standards and also collect taxes registration fees and administration fees.
Documents Required Vehicle Use Tax
- A commercial and industrial business license or similar business permit
- The contract or agreement, and articles of association
- The unifying organizational code
- A passport, ID card or any other valid ID proof from the representative of legal or a responsible owner’s member.
- Other documents and documents are also required by tax authorities in the autonomous region, province or municipal directly under the state council. State Council
Office Locations and Contacts
Address of the State Administration for Taxation Yangfangdian Road, Haidian District on the 5th
State Administration for Industry and Commerce People’s Republic of China
Address: 8 Sanlihe Donglu, Xichengqu, Beijing, 100820, P. R. China
What Are All The Eligibility
Institutions and individuals who own and are driving vehicles within the area of the People’s Republic of China shall be the payers of the tax on vehicles as well as vessel usage tax (hereinafter called”the “taxpayer”) according to conformity with the provisions of the Regulations
- The tax on the use of vehicles is assessed annually and it is collected through installments. The intervals of these are set by the local provincial governments municipalities, autonomous regions, and provinces directly under the supervision of the State Council.
- Administration of car use tax is governed by the “Provisional regulations for the Tax Collection Administration of China’s People’s Republic”.
- The tax on the use of vehicles is collected by local tax authorities in the area where the taxpayers live.
- The Ministry of Finance is responsible for the application the Regulations and the local governments of provinces municipalities, autonomous regions, and provinces directly under the supervision of the State Council shall formulate the regulations for their implementation and submit them on the Ministry of Finance for the document.
- The name and # of ID cards, passports,, or any other valid ID document issued by the institution, its legal representative or the owner
- The address for your business or home
- The kind of registration
- The accounting system
- The type of production and the business operation
- The production scope and the scope of operation
- The sum in capital (fund) or investment
- The production term and operation
- The name and number of the chief financial officer.
- Other information that is specified in the State Administration of Taxation
The Document is required Vehicle Use Tax
The tax on vehicles is charged to vessels and vehicles within China that are approved by the regulatory departments according to the law. It it is paid out by owner or manager of these vehicles.
Information that could be helpful
The following vehicles are exempted from the tax on vessel and vehicle use tax:
- Cars that are used in government agencies as well as people’s groups and military units.
- Institutions that use vehicles with funds provided by the state through the Ministry of Finance;
- Water sprinklers, patrol wagons police cars epidemic prevention vehicles garbage vans, ambulances, dock service vehicles Engineering vehicles;
and other vehicles exempt from tax with the permission by Minister of Finance. Ministry of Finance.
Enterprises and their subsidiaries , businesses and production departments in other areas of the nation, private entrepreneurs of commerce and industry as well as other companies operating in business or production operation (hereinafter known as taxpayers who are engaged in business or production) are required to seek tax registration with local tax authorities in the area where they are engaged in production and/or business operations.