State Administration of Taxation's Ordinance No. 15

Dispatch Unit - State Administration of Taxation

Date of Dispatch - Nov 15, 2005

Effective Date - Jan 1, 2006

Administration Method for Tax of Purchase of Vehicles

1. Administration Method for Tax of Purchase of Vehicles is constituted according to <PRC Administration Method for Tax Collection>, <Execution Details of PRC Administration Method for Tax Collection> and <Temporary Regulations for PRC Administration Method for Tax Collection >.

By the newly announced Administration Method for Tax of Purchase of Vehicles this time, the reporting procedures have became much more clear (because of an introduction of a system called "one vehicle one report") and the reporting content has also became precise. Tax refund amount is 10% of deduction per year. 100% of tax refund will be guaranteed if the application of refund does not exceed one year from the first date of reporting tax. State Administration of Taxation is responsible for the collection of Tax of Purchase of Vehicles.

2. <Administration Method for Tax of Purchase of Vehicles> will help improve the quality and effectiveness of collection management.

國家稅務總局令第15號
國家稅務總局
頒佈日期 二○○五年十一月十五日
生效日期 二○○六年一月一日

1、根據《中華人民共和國稅收徵收管理法》（以下簡稱征管法）、《中華人民共和國稅收徵收管理法實施細則》（以下簡稱征管法實施細則）和《中華人民共和國車輛購置稅暫行條例》（以下簡稱車購稅條例）制定本辦法。
車購稅的征管程式和工作流程，操作程式為：

1.1 申報程式更具體,車購稅實行一車一申報制度；
1.2 免稅內容更明確；
1.3 退稅額每年扣除10％；
1.4 徵稅由國稅機關負責。

2、《辦法》有助於加強和規範車輛購置稅徵收管理工作，提升稅收征管政策的法律級次，促進車購稅的科學化、精細化管理，提高車購稅的征管質量和效率。