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Record · chinatax ACC. 900067187

Notice of the State Administration of Taxation on Exempting Certain Emergency Communication Vehicles from Vehicle Purchase Tax

国家税务总局关于部分应急通信车辆免征车辆购置税的通知

Issuer
Date
2005-01-12
Instrument
notice
Cited by
0
This notice grants vehicle purchase tax exemption to certain emergency communication vehicles equipped with fixed devices, as specified in the attached list, and requires local tax authorities to process the exemption accordingly. It has been fully abolished and superseded by a later announcement.
Full text · 原文 302 字
全文废止。参见:《国家税务总局关于车辆购置税征收管理有关问题的公告》(国家税务总局公告2015年第4号)。<br> 北京、天津、上海、安徽、重庆、广西(自治区、直辖市)省国家税务局:<br> 根据《中华人民共和国车辆购置税暂行条例》第九条的规定,对中国移动通信集团公司申请的部分设有固定装置的应急通信车辆(详见附件《免征车辆购置税的应急通信车辆明细表》)准予免征车辆购置税。请各地对照《免征车辆购置税的应急通信车辆明细表》办理免征车辆购置税手续。免税车辆因转让、改变用途等原因不再属于免税范围的,应按照《中华人民共和国车辆购置税暂行条例》第十五条的规定补缴车辆购置税。<br> 附件:免征车辆购置税的应急通信车辆明细表(编者略)