Tax Relief For Taxpayers With Lost Vehicles and Vessels

The State Administrative of Taxation
Gui Zui Han [2004] No1394
21 December 2004
The State Administrative of Taxation has granted a tax refund to the taxpayer who previously paid the vehicle and vessel usage tax for the lost vehicles and vessels in view that the taxpayer is no longer own or use the vehicles or vessels.

In case the vehicle was lost or stolen, the taxpayer needs to bring along the tax receipts for the vehicle and vessel usage tax and the lost vehicle certificate issued by the public security department to apply for tax refund at the taxation bureau where the vehicle usage tax was paid. Tax refund would be granted upon verification by the respective taxation bureau.

The vehicle and vessel usage tax is calculated on a monthly basis. The tax refund will be limited to the period from the following month after the vehicle was lost until the end of the valid date previously covered by the tax payment.

If the lost vehicle was subsequently found after the tax refund was granted, the taxpayer should start paying the vehicle and vessel usage tax starting from the following month after the "vehicle certificate" was re-issued by the public security department.

國家稅務總局
國稅函[2004]1394號
2004年12月21日
國家稅務局鑒於機動車輛丟失後，納稅人不再擁有和使用該車輛，對於已經按年繳納了車船使用稅的機動車輛出現丟失的情況，准予退稅。

納稅人可在車輛丟失後，憑車船使用稅完稅憑證和公安部門出具的車輛丟失證明，向車輛納稅所在地的地方稅務機關提出退稅申請，地方稅務機關經審核後應依據有關規定辦理退稅。

車船使用稅退稅額應按月計算。退稅的起止時間為：從機動車輛丟失的次月起至納稅年度終了的當月止。

丟失車輛辦理退稅後車輛又找回物歸原主的，納稅人應從公安機關出具的丟失車輛發還證明的次月起計算繳納車船使用稅。