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Record · chinatax ACC. 900067632

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

财政部国家税务总局关于防汛专用等车辆免征车辆购置税的通知

Issuer
Date
2001-03-16
Instrument
notice
Cited by
1
This notice, approved by the State Council, exempts vehicle purchase tax for flood control and forest firefighting special vehicles, as well as for one domestically produced car purchased with foreign exchange by returned overseas Chinese students and one imported car for long-term foreign experts in China.
Full text · 原文 260 字
经国务院批准,对下列车辆免征车辆购置税:<br> 一、防汛部门和森林消防部门用于指挥、检查、调度、报汛(警)、联络的由指定厂家生产的设有固定装置的指定型号的车辆(以下简称防汛专用车和森林消防专用车);<br> 二、回国服务的在外留学人员用现汇购买1辆个人自用国产小汽车;<br> 三、长期来华定居专家进口1辆自用小汽车。<br> 防汛专用车和森林消防专用车的型号和配置数量、流向,每年由财政部和国家税务总局共同下达。车辆注册登记地车辆购置税征收部门据此办理免征车辆购置税手续。<br> 本通知自发文之日起执行。<br> 该文件非由国家税务总局牵头制定,查询结果仅供参考