Notice of the Ministry of Finance and the State Administration of Taxation on Exempting Vehicle Purchase Taxes for Vehicles Special for Flood Control

Time of issue:2019-04-03 10:21
Views:1

(Summary description)Provinces, autonomous regions, municipalities directly under the Central Government, cities with separate plans, the State Administration of Taxation, the Department of Communications (Bureaus, Commit

Notice of the Ministry of Finance and the State Administration of Taxation on Exempting Vehicle Purchase Taxes for Vehicles Special for Flood Control

Categories:National level
Time of issue:2019-04-03 10:21
Views:1

Information

Finance and Taxation [2001] No. 39

Provinces, autonomous regions, municipalities directly under the Central Government, cities with separate plans, the State Administration of Taxation, the Department of Communications (Bureaus, Committees), Tianjin, Shanghai Municipal Administration:

With the approval of the State Council, the following vehicles are exempt from vehicle purchase tax:

I. Vehicles of the specified model with fixed devices produced by designated manufacturers (hereinafter referred to as flood control vehicles and forest fire protection vehicles) used by the flood control department and forest fire protection department to direct, inspect, dispatch, report floods (police), and contact manufacturers. ;

2. Overseas students who return to China for service use cash to buy a domestic car for personal use;

3. A long-term settlement expert in China imported a car for personal use.

The models, configuration numbers and flows of special flood prevention vehicles and forest fire fighting vehicles are jointly issued by the Ministry of Finance and the State Administration of Taxation each year. The vehicle purchase tax levy department where the vehicle is indicated at the registration site shall handle the vehicle purchase tax exemption procedures accordingly.

This notice will be implemented from the date of issue.

March 16, 2001

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