推荐访问:WWW.86148.COM 站内查询:
设为首页 加入收藏 在线留言
 
网站首页 制报道 中国法律篇 财经法规篇 地方法规篇 国际条约篇 案例汇编 法律英文版 法制课堂 会员注册 联系我们 福建法学
 
您现在所在的位置:首页 >>法律英文版>>THE TAX IS MANAGED >> 文章内容
Provisional Regulations Governing the Vehicle and
双击自动滚屏 文章来源:网上转载   发布者:admin   发布时间:2001-7-28   阅读:8549

 

1951.09.19
STATE COUNCIL OF CHINA
 PROVISIONAL REGULATIONS GOVERNING THE VEHICLE AND VESSEL LICENSE PLATE
TAX
 (Promulgated  by  the  Administrative  Council of the Central
People's Government on September 13, 1951)
 @@ Article 1. All persons operating vehicles and vessels within
areas where  the Vehicle and Vessel License Plate Tax (hereinafter
called the Tax) is levied, shall, in accordance with the provisions of
the Regulations, pay the Tax to the tax office.
 @@ Article 2. Domestic vessels originally paying Tonnage Tax (Vessel
Dues) shall,  without  exception, pay the Tax instead of the Tonnage
Tax;  however, foreign  vessels and Chinese vessels chartered by
foreigners shall still pay the Tonnage Tax and not the License Plate
Tax.
 @@  Article  3.  Areas  where the Tax is to be levied shall be
designated by the provincial (municipal) People's Government, subject
to approval by the People's  Government  (Military-Administrative
Council)  of  the  greater administrative  regions, and shall be
referred to the Ministry of Finance of the   Central  People's
Government   for   recordation;  in  provinces (municipalities)
directly  under  the Central Government, it shall be reported to
and approved by the Ministry of Finance of the Central People's
Government. (Note 1)
 @@  Article 4. Those who are liable to pay the Tax, shall apply
at the local tax office to register and to make payment, to receive
the license plate and to obtain the certificate of tax payment.
 The  aforementioned vehicle and vessel license plate and certificate
of tax payment shall be made and issued by the provincial (municipal)
tax office. (Note 2)
 @@  Article 5. The Tax shall be collected quarterly (in January,
April, July and October). Local tax offices, in order to facilitate
the payment process  for  taxpayers,  may collect the aggregated
amount of tax on a biannual or annual basis.
 @@  Article 6. The following categories of vehicles and vessels are
exempt from paying the Tax:
 1. Vehicles and vessels of suburban peasants for their own use.
 2. Fishing vessels with deadweight capacity not exceeding one ton.
 3.  Vehicles and vessels owned and used by administrative or military
units, public and private schools, and social organizations themselves.
 4.  Hulks and pontoons used exclusively for passengers, loading or
unloading cargoes and temporary storage of goods.
 5.  Parked  vehicles, moored vessels, vehicles and vessels to be
dismantled, as  verified  by the local transportation administration
office and approved by the tax office.
 6.  Fire  trucks, sprinkler trucks, ambulance vehicles and vessels,
garbage trucks and vessels, and free ferries.
 Operators of the above tax exempt vehicles and vessels listed in items
1, 2, 3,  and 6 must report to the local tax office for registration
to receive a tax exempt license plate and to pay for the cost of the
license plate.
 @@  Article  7. The schedule of the amounts of the license plate
tax for vehicles is as follows: (Note 3)
(See table b004.tba)
 @@  Article  8. The schedule of the amounts of the license plate
tax for vessels is as follows: (Note 4)
(See table b004.tbb)
 @@  Article  9.  While the Tax on vessels is to be assessed on the
basis  of  tonnage  in  accordance  with  the  regulations,  the
provincial (municipal) People's Government shall, within the range of
tax amounts as stipulated in Article 7, work out a schedule of tax
amounts applicable to vehicles of different types, tonnage capacity
and  uses  in  light of local existing conditions, and report to the
People's  Government ( Military-Administrative Council  )  of the
greater administrative regions for execution approval and to  the
Ministry  of  Finance  of  the  Central  People's Government for
recordation;  in  provinces  (municipalities)  directly  under the
Central government  shall  be reported to the Ministry of Finance
of the Central People's Government for approval and recordation.
 @@  Article  10. Vehicles and vessels which have already paid the
Tax and have  received the license plates in an area, when moving to
any other area, shall  not be taxed again, or be required to make up
any differences between areas when the license is valid.
 @@  Article 11. Vehicles and vessels registered in areas where the
Tax is not levied but operating frequently in areas where such tax is
levied, must pay  the  Tax  to  the  tax  office  there; those
vehicles and vessels not frequently  operating in the latter areas
shall be exempted after obtaining certification  from the local
People's Government above the district township (or village) level.
 @@ Article 12. The vehicle and vessel license plate may not be s

[1] [2]  下一页


【 字体: 打印本页 | 关闭窗口
 本文的地址是: http://86148.com/onews.asp?id=20480  转载请注明出处!
意见簿 | 联系我们 | 友情链接 | 标志说明 
合作联系:0591-28858502 网站合作联系 本站联系方式不接受法律咨询。
中国法律法规资讯网 版权所有 闽ICP备11010190号  制作:孤岩设计工作室

网络支持:哈唐网络科技有限公司
COPYRIGHT@2001-2018 WWW.86148.COM All RIGHTS RESERVED
www.86148.com www.Law114.cn www.86148.com.cn www.86148.cn