The latest announcement of the State Administration of Taxation's special vehicle exemption policy:
Dispelling rumors: From July 1, 2017, exemptions for various sanitation vehicle special vehicles, including garbage trucks, sprinklers, sewage suction trucks, manure suction trucks, high-pressure cleaning trucks, etc. will be cancelled. In fact, this rumor is not complete and correct.
The exemption policy for special vehicles will be adjusted to target various garbage trucks, especially dump trucks.
Starting from "Guo Shui Han [2005] No. 672" of June 30, 2005 "Notice of the State Administration of Taxation on Exempting Vehicle Purchase Tax for Non-Transport Vehicles with Fixed Devices" according to the "Provisional Provisions of Vehicle Purchase Tax of the People's Republic of China" "The provisions of Article 9, paragraph 3," Non-transportation vehicles with fixed installations, are exempt from tax ". After the review and confirmation by the General Administration, the following 215 types of vehicles are non-transportation vehicles with fixed installations (see attachments for details). Acquisition tax. After the exemption of the vehicle for 11 years, due to changes in the actual vehicle environment, especially sanitation vehicle users have gradually changed from government departments, institutions, and sanitation offices to property companies, cleaning companies, sanitation companies or individuals. A document was issued on June 30, 2016 to adjust this policy. The State Administration of Taxation Announcement No. 43 of 2016 "Announcement on Matters Relating to Exemption of Vehicle Purchase Tax for Non-Transport Vehicles with Fixed Devices" made the following adjustments:
According to the "Interim Regulations of the People's Republic of China on Vehicle Purchase Taxes" and "Administrative Measures on the Collection of Vehicle Purchase Taxes" (promulgated by the State Administration of Taxation Order No. 33 and revised by the State Administration of Taxation Order No. 38), non-transport vehicles with fixed devices will now be exempted The announcement of matters related to the levy of vehicle purchase tax is as follows:
1. Non-transport vehicles with fixed devices refer to special working vehicles used for special purposes. They must be provided with special equipment or devices that are fixed to the vehicle body by welding, riveting or bolting to achieve the purpose. It does not include special transport vehicles carrying people and items.
2. Vehicles produced (refitted) or imported comply with the provisions of Article 1 of this announcement, in accordance with the "Announcement of the Ministry of Industry and Information Technology of the State Administration of Taxation on Information Collection of Non-transport Vehicles with Fixed Devices" (State Administration of Industry and Information Technology Ministry's Announcement No. 96 of 2015) provides for the submission of information, photos and scanned documents.
3. The State Administration of Taxation shall regularly summarize the information and materials submitted by production enterprises or taxpayers, and shall compile tax-exempt atlases if they comply with the provisions of Article 1 of this announcement.
4. Manufacturers and taxpayers can check the tax-free atlas through the official website of the State Administration of Taxation.
V. Six types of construction machinery such as excavators, graders, forklifts, forklifts (loaders), bulldozers, cranes (cranes) and the "State Administration of Taxation's Announcement on Issues Relating to Exemption of Vehicle Purchase Tax for Non-Transport Vehicles with Fixed Devices" (State Administration of Taxation Announcement No. 45 of 2013) The concrete pump truck, drilling rig truck, well washing fluid, wax removal truck, workover (locomotive) truck, sand mixing truck, compressor truck, oil extraction truck, derrick stand Discharging and installation vehicles, boiler vehicles, ground anchor vehicles, continuous sucker rod operation vehicles, nitrogen vehicles, slurry seal vehicles, since the implementation of this announcement, when producing (refitting) or importing the above-mentioned vehicles, it is necessary to follow this announcement It is required to upload materials and display pictures in the tax-exempt atlas uniformly.
If the above vehicles have been produced and sold before the implementation of this announcement (that is, the date of the vehicle certificate is before the implementation of this announcement), and the information cannot be submitted in accordance with this announcement, the competent tax authority shall apply for tax exemption based on the tax exemption catalogue in the tax exemption atlas.
6. When a taxpayer applies for a tax-free declaration for a non-transport vehicle with a fixed device, the competent tax authority shall, in accordance with the tax-exempt atlas and relevant regulations, verify the vehicle photos and related information provided by the taxpayer and go through the tax-exemption procedures.
Taxpayers are responsible for the authenticity and legality of the information provided.
7. This announcement will come into effect on August 1, 2016. Announcement of the State Administration of Taxation on Exempting Vehicle Purchase Taxes for Non-Transportation Vehicles with Fixed Devices (SAT Announcement 2013 No. 45), and Announcement of the State Administration of Taxation on Issues Related to the Administration of Vehicle Acquisition Tax Collection (Announcement of the State Administration of Taxation No. 4 of 2015) Article 19 shall be repealed simultaneously.
Special announcement. Please consult 15826728555
After this notice was issued, dump trucks with little difference from ordinary engineering dump trucks bear the brunt, and then various garbage trucks include compression garbage trucks, sealed garbage trucks, hook-type garbage trucks, and swing-arm garbage trucks. The exemption of docked garbage trucks has been gradually cancelled. Some of the exemption announcements that have not yet been cancelled, and many regions' vehicle purchase tax collection bureaus no longer grant exemption policies.
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