The fourth batch of the Catalogue of Non-Transport Vehicles with Fixtures Exempted from Vehicle Purchase Tax was issued

Introduction

In order to carry out in-depth "I do practical things for taxpayers and facilitate private taxation spring wind action" in 2021, promote the reform of "decentralization and management services" in the tax field, and better serve market entities, the State Administration of Taxation and the Ministry of Industry and Information Technology recently jointly issued the fourth batch of "Catalogue of Non-transport Special Operation Vehicles with Fixed Devices Exempted from Vehicle Purchase Tax", covering 1265 models of 295 enterprises.

Announcement on the Publication of the Catalogue of Non-Transport Vehicles with Fixtures Exempted from Vehicle Purchase Tax (Fourth Batch).

2021 No. 32

In order to implement the "Opinions on Further Deepening the Reform of Tax Collection and Management" issued by the CPC Central Committee and the State Council, carry out in depth the 2021 "I Do Practical Things for Taxpayers and Facilitate private taxation Spring Wind Action", promote the reform of "decentralization and management services" in the tax field, and better serve market players, according to the Announcement of the Ministry of Finance, the State Administration of Taxation, the Ministry of Industry and Information Technology on the Policies Related to the Exemption of Vehicle Purchase Tax for Non-transport Special Operation Vehicles with Fixed Devices (No. 35 [2020]) and the State Administration of Taxation The relevant provisions of the Announcement of the Ministry of Industry and Information Technology on the Administrative Matters Concerning the Exemption of Vehicle Purchase Tax for Non-Transport Special Operation Vehicles with Fixed Devices (No. 20 [2020]) hereby publish the Catalogue of Non-Transport Special Operation Vehicles with Fixed Devices Exempted from Vehicle Purchase Tax (the fourth batch, with the "List of Vehicle Names exempted from Application for Inclusion in the Catalogue of Non-Transport Special Operation Vehicles with Fixed Devices Exempted from Vehicle Purchase Tax").

This is hereby announced.

Attachment: Catalogue of Non-Transport Vehicles with Fixtures Exempt from Vehicle Purchase Tax (Fourth Batch) (For attachments, please click "Read the original article" in the lower left corner at the end of the article)

State Administration of Taxation

Ministry of Industry and Information Technology

December 14, 2021

unscramble

Interpretation of the Announcement of the State Administration of Taxation and the Ministry of Industry and Information Technology on Issuing the Catalogue of Non-Transport Special Operation Vehicles with Fixed Devices Exempted from Vehicle Purchase Tax (Fourth Batch).

The Announcement of the State Administration of Taxation and the Ministry of Industry and Information Technology on Issuing the Catalogue of Non-Transport Special Operation Vehicles with Fixed Devices Exempted from Vehicle Purchase Tax (the Fourth Batch) (hereinafter referred to as this Announcement) is hereby interpreted as follows:

1. Background to the promulgation of this announcement

From July 1, 2019, when the Vehicle Purchase Tax Law of the People's Republic of China came into effect, to January 1, 2021, the Announcement of the State Administration of Taxation of the Ministry of Finance and the Ministry of Industry and Information Technology on the Policies Related to the Exemption of Vehicle Purchase Tax for Non-Transport Special Operation Vehicles with Fixed Devices (Announcement No. 35 [2020] No. 35) and the Announcement of the Ministry of Industry and Information Technology of the State Administration of Taxation on Administrative Matters Related to the Exemption of Vehicle Purchase Tax for Non-Transport Special Operation Vehicles with Fixed Devices (No. 20 [2020].) , hereinafter referred to as Announcement No. 20) implementation, the State Administration of Taxation with reference to the previous management mode of the transportation department, with fixed devices of non-transport special operation vehicles (hereinafter referred to as special vehicles) exempted from vehicle purchase tax implementation of the following working mechanism, that is, the relevant enterprises through the Ministry of Industry and Information Technology information collection system, submit the model to be included in the "non-transport special operation vehicles with fixed devices tax exemption atlas" (hereinafter referred to as the "tax exemption atlas"), the Ministry of Industry and Information Technology will pass the relevant information to the State Administration of Taxation, The State Administration of Taxation has reviewed and compiled the "Tax Exemption Atlas", and taxpayers apply for tax exemption from the competent tax authorities in accordance with the "Tax Exemption Atlas".

In order to effectively implement the reform requirements of the State Council's "decentralization service", optimize the way of tax law enforcement, improve the level of tax payment services, better protect the rights and interests of taxpayers, and further improve the accuracy, convenience and timeliness of the tax-free management of special vehicles, Announcement 35 and Announcement 20 further optimize the tax-free management mechanism for special vehicles, and implement the "Catalogue of Non-transport Special Operation Vehicles with Fixed Devices Exempted from Vehicle Purchase Tax Exemption" (hereinafter referred to as the "Catalogue") for special vehicles. Imported vehicle dealers or individuals (hereinafter referred to as the applicant) are required to submit the application materials for the inclusion of the models in the Catalogue through the "Vehicle Purchase Tax Exemption Vehicle Purchase Tax Exemption" of the Ministry of Industry and Information Technology, and the State Administration of Taxation and the Ministry of Industry and Information Technology entrust the Equipment Industry Development Center of the Ministry of Industry and Information Technology (hereinafter referred to as the Equipment Center) to conduct a technical review of the application materials submitted by the applicant. The equipment center carries out technical review in accordance with the "Technical Requirements for Non-transport Special Work Vehicles with Fixed Devices" (hereinafter referred to as the "Technical Requirements"), and lists the models that have passed the review in the "Catalogue" to be released and requests the State Administration of Taxation and the Ministry of Industry and Information Technology to issue the "Catalogue". In order to reduce the burden on enterprises and simplify the operation process, the Catalogue is attached to the Catalogue of Vehicle Names for Exemption from Application for Inclusion in the Catalogue of Non-Transport Vehicles with Fixed Devices Exempted from Vehicle Purchase Tax (hereinafter referred to as the "List"). For special vehicles that have been included in the Catalogue or List, the applicant shall mark the tax exemption mark when uploading the electronic information of the vehicle, and the competent tax authority shall handle the tax exemption matters according to the tax exemption mark marked in the electronic information of the vehicle.

2. Enterprises and models covered by the Catalogue

Including this batch of Catalogues, a total of four batches of Catalogues have been issued since 2021. The first batch of "Catalogue" covers 3487 models of 244 enterprises, the second batch of "Catalogue" covers 1931 models of 303 enterprises, the third batch of "Catalogue" covers 1105 models of 275 enterprises, and the fourth batch of "Catalogue" covers 1265 models of 295 enterprises.

Including the List attached to this Catalogue, the List has been issued twice since 2021, the List released for the first time covers 57 vehicles, the List released for the second time covers 9 vehicles, and the List released twice covers a total of 66 vehicles.

3. How to deal with the applicant after the model fails to pass the technical review

(1) Several situations in which the model fails to pass the technical review

The applicant submits the relevant information through the declaration system. For models that do not meet technical requirements, incomplete material submissions or fill in errors, the equipment center will give the conclusion of "failure". illustrate:

1. Company A applies to include xxx-type communication vehicles in the "Catalog", and the rated load quality of the vehicle (the maximum allowable loading quality set by the manufacturer for the vehicle) is less than 1000kg, but the projection area of the special device provided by the enterprise on the floor of the carriage is less than 50% of the area of the floor of the carriage, which is not a special vehicle.

2. Company B applies to include xxx compression garbage truck in the "Catalog", which is equipped with hydraulic press and stuffer, and is a special dump truck for garbage self-compaction loading, transfer and unloading, with the main purpose of carrying garbage, and is not a special vehicle.

3. Company C applies for the XXX type publicity fire truck to be included in the "Catalog", which is equipped with image, audio and power generation equipment for the promotion of fire knowledge of the van special operation car; but its special device is mostly movable devices and equipment, not fixed on the body, is not a special vehicle.

(2) How to deal with the applicant after the model fails to pass the technical review

In the first step, if the applicant does not recognize the technical review conclusion of the equipment center, it can re-declare at any time through the declaration system; when re-declaring, it can put forward its own opinions on the technical review conclusion of the equipment center and provide corresponding supporting materials; the equipment center can re-give the technical review conclusion.

In the second step, if the applicant still does not recognize the conclusion of the technical re-examination of the equipment center, the first is to consult, suggest and complain through the 12381 public service telephone platform of the Ministry of Industry and Information Technology; the Ministry of Industry and Information Technology provides "one-stop" services for external public services in accordance with the principles of unified acceptance, responsibility handling, unified reply, unified supervision and unified evaluation. Second, relevant issues can be reflected to the Ministry of Industry and Information Technology in the form of a letter.

Fourth, how to determine the special vehicles included in the List

In order to effectively implement the reform requirements of the State Council's "decentralization service", simplify the operation process, and reduce the burden on enterprises, the State Administration of Taxation and the Ministry of Industry and Information Technology, in accordance with the tax practice of exempting special vehicles and the actual situation of vehicle technical standards for many years, compiled in Announcement No. 20 the "List of Vehicle Names Exempted from Application for Inclusion in the Catalogue of Non-Transport Special Operation Vehicles with Fixed Devices Exempted from Vehicle Purchase Tax" (hereinafter referred to as the "List"), and included 57 kinds of special vehicles such as oil production vehicles, test derrick vehicles, and substation semi-trailers in the "List".

This announcement includes nine special vehicles found by the Equipment Center of the Ministry of Industry and Information Technology during the review process that fully meet the "Technical Requirements" of Annex 1 of Announcement No. 20 and are recommended to be included in the "List": all-floor cranes, concrete pump trucks, foam fire trucks, water tank fire trucks, dry powder fire trucks, compressed air foam fire trucks, lifting injection fire trucks, ascending platform fire trucks, and ladder fire trucks.

For special vehicles included in the List, the applicant does not need to apply for inclusion in the Catalogue and can directly mark the tax exemption mark when uploading the electronic information of the vehicle.

5. Under what circumstances can the applicant re-label the tax exemption mark?

According to the current provisions on re-marking of tax-free marks, the applicant may re-mark the tax-free logo in the electronic information of the vehicles sold after the model of the vehicles sold is included in the fourth batch of "Catalogues" and re-upload them, and the taxpayer can apply to the competent tax authority for tax exemption procedures accordingly.

For example, if Company A sells a vehicle not listed in the Catalogue to Taxpayer B on October 1, 2021, Company A does not indicate a tax exemption mark when uploading the electronic information of the vehicle; subsequently, the fourth batch of Catalogue issued by the State Administration of Taxation and the Ministry of Industry and Information Technology contains the models of the above-mentioned vehicles sold, and Company A can modify the vehicle electronic information of the vehicle purchased by taxpayer B after the release of the fourth batch of "Catalogue", mark the tax exemption logo and re-upload.

6. How should taxpayers deal with the tax exemption mark after re-marking it

If the taxpayer has not yet paid the vehicle purchase tax, he can apply for tax exemption from the competent tax authority with the electronic information and related materials of the vehicle re-marked with the exemption mark by the applicant.

If the taxpayer has paid the vehicle purchase tax, after the applicant re-labels the tax exemption logo and uploads the information, he can apply for a tax refund to the competent tax authority, and the competent tax authority will refund the taxpayer's tax paid according to the taxpayer's re-marked tax exemption logo and related materials.

Source: Department I of Equipment Industry, Ministry of Industry and Information Technology