Interpretation of "State Administration of Taxation, the Ministry of Transport on public transit enterprises to purchase gasoline and electric ve

Interpretation of "State Administration of Taxation, the Ministry of Transport on public transit enterprises to purchase gasoline and electric vehicle purchase tax formalities apply exempt from vehicle Proclamation"

Be canceled in accordance with "the State Council on the decision to cancel the non-administrative approval matters" (Guo Fa [2015] No. 27), public gas-electric vehicles exempt from vehicle purchase tax audit program. For the implementation of the "Ministry of Finance State Administration of Taxation on public transit enterprises to purchase gas-electric vehicles exempt from vehicle purchase tax notice" (Cai Shui [2012] No. 51) requirements for urban public transport enterprises January 1, 2012 until 2015, since public purchase gas-electric vehicle ended December 31, exempt from vehicle purchase tax, the State administration of Taxation, the Ministry of transport to make a clear follow-up management, stop the execution of the original vehicle purchase tax collection and management authority in accordance with the prefectural (city) level of the State tax bureau audit opinion for urban public transport enterprises for vehicle purchase tax exemption procedure requirements to the vehicle purchase tax collection and management authority in accordance with the city bus business tax exemption procedures for disclosure of information. Specifically, urban public transport enterprises to the vehicle purchase tax collection and management authority to apply for vehicle purchase tax exemption procedures, in addition to be in accordance with the "vehicle purchase tax collection and management approach" to provide relevant information should be provided above the county level (including county) transportation departments issued by the city public bus companies and gas-electric vehicle identification proof, gas-electric vehicle purchase plan public procurement contracts or tax authorities provided a copy of the original and other evidence, the tax authorities after the original check returned to the applicant , a copy shall be kept by the tax authorities. Vehicle purchase tax collection and management authority in accordance with the above-described materials for the urban public transport enterprises for vehicle purchase tax exemption procedures. This improves the level of service and tax policy efficiency.