State Administration of Taxation, Issues Relevant to Tax Collection Policy on and Administration of the Levy of Vehicle Purchase Tax Supplementary Circular

国家税务总局关于车辆购置税税收政策及征收管理有关问题的补充通知

March 31, 2005 | BY

clpstaff &clp articles

Issued: March 29 2005Effective: April 1 2005Main contents: Where vehicles are returned to the manufacturers or dealers due to quality reasons, the amount…

Clp Reference: 3220/05.03.29 Promulgated: 2005-03-29 Effective: 2005-04-01

Issued: March 29 2005
Effective: April 1 2005

Main contents: Where vehicles are returned to the manufacturers or dealers due to quality reasons, the amount of tax refund shall, from the date of the taxpayer's filing of the tax return, be calculated by deducting 10% each year from the tax paid. A full refund of tax paid shall be granted if it has been less than a year (Item Four).
Related legislation: PRC Administration of the Levy and Collection of Taxes Law (Revised),
Apr 28 2001, CLP 2001 No.5 p12

clp reference:3220/05.03.29(2)
promulgated:2005-03-29
effective:2005-04-01

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