Shaanxi New Vehicle Tax

The engine cylinder capacity (displacement) of passenger vehicles in Shaanxi Province shall be less than 1.0 liters (inclusive), and shall be deemed to include the number of passengers carried by the driver under 9 persons (inclusive), and the annual tax shall be 180 yuan; From 1.0 liter to 1.6 liter (inclusive), the tax for each vehicle is 300 yuan.

The reporter learned yesterday from the Legal Affairs Office of Shaanxi Province that, according to the “Pedestrian Tax Law of the People's Republic of China” and “Implementation Regulations of the People’s Republic of China on Taxation of Vehicles and Vehicles”, Shaanxi Province has revised the “Legislation Methods for Taxes on Vehicles and Vessels in Shaanxi Province”. The new version will be implemented in 2013. The implementation of the "Provisional Regulations on the Implementation of the Provisional Regulations of the People's Republic of China on Vehicle and Vessel Taxes" promulgated on December 24, 2007 and promulgated on December 1, 2007 shall be abolished at the same time.

One-time payment for annual reporting

The regulations stipulate that all owners and managers of vehicles belonging to the administrative regions of Shaanxi Province shall pay the taxes on vehicles and vessels. In actual taxation, annual returns are applied, calculated monthly, and paid in one lump sum. The tax year is January 1 to December 31 of the Gregorian calendar. The method is clear. An insurance agency that engages in the compulsory third party liability insurance business of motor vehicles shall be the withholding agent of the vehicle and boat tax of motor vehicles. When collecting insurance premiums, it shall collect the taxes of the vehicles and collect tax collection receipts.

If the taxpayer no longer applies for taxation of the vehicle and vessel to the competent taxation authority of the place where the vehicle is registered, and the taxpayer has not withheld the obligor, the taxpayer shall declare the tax payment to the competent tax authority on its own behalf. tax.

If the taxpayer fails to pay the vehicle and vessel tax within the prescribed time limit, the withholding agent may collect and pay the overdue payment of overdue tax payment on behalf of the taxpayer.

The tax location is divided into three situations

The tax payment location will vary according to different circumstances. Among them, under normal circumstances, the place of registration of a vehicle or vessel, or the place where the tax payment and withholding agent is located, is the tax payment location.

However, for vehicles and vessels that are not required to be registered in accordance with the law, the taxation location of the vehicle and boat tax shall be the owner of the vehicle or the owner of the vehicle; if the tax is withheld by the withholding agent, the tax payment location shall be the withholding obligation of the collection and payment of the vehicle and vessel tax. The location of the person.

Police, shared vehicles and other tax exemptions

Measures stipulate that they belong to fishing and breeding fishing boats; special vehicles for the armed forces and armed police forces; police vehicles; public transportation vehicles; motorcycles, tricycles and low-speed trucks owned by rural residents and mainly used in rural areas; If it is stipulated that the foreign embassies and consulates in China that are to be exempted from taxation, the vehicles and ships of the international organizations in China and their relevant personnel, etc., shall be exempted from the tax on vehicles and boats.

In addition, if it is affected by severe natural disasters such as earthquakes, floods, and other special reasons for tax payment, it may also be reduced or exempted from the tax on vehicles and vehicles after it has been approved by the provincial people's government.

At the same time, vehicles and boats that use energy to save energy and use new energy will also be exempted or reduced by half of the tax on vehicles and boats in accordance with state regulations.