1. What are the conditions for tax refund of Yushu vehicle purchase tax?
"Measures for the Administration of Vehicle Purchase Tax Collection" Article 15 Where a taxpayer has paid the vehicle purchase tax, it is allowed to apply for tax refund under any of the following circumstances:
(1) The vehicle is returned to the manufacturer or dealer;
(two) non transport vehicles with fixed devices that meet the tax exemption conditions but have been taxed;
(3) Other circumstances that should be returned according to laws and regulations.
Second, how to deal with the tax refund of Yushu vehicle purchase tax?
1. Information submitted by the applicant
Check information
Step 3 accept
review
solve problems
3. What is the legal basis for the tax refund of Yushu vehicle purchase tax?
Measures for the Administration of the Collection of Vehicle Purchase Tax Article 16 When applying for tax refund, taxpayers shall truthfully fill out the Application Form for Tax Refund of Vehicle Purchase Tax (hereinafter referred to as the Application Form for Tax Refund), and I and the authorized personnel of the unit shall go through the tax refund formalities with the competent tax authorities and provide information according to the following circumstances:
(1) If the vehicle is returned to the manufacturer or dealer, provide the certificate and invoice issued by the manufacturer or dealer for returning the vehicle.
If the vehicle is not registered, provide the original tax payment certificate and the original and photocopy of the tax payment certificate; If the vehicle has been registered, the original tax payment certificate, the original tax payment certificate and the motor vehicle cancellation certificate issued by the vehicle management agency of the public security organ shall be provided.
(2) Non-transport vehicles with fixed devices that meet the tax exemption conditions, but have been taxed and have not been registered, provide the original tax payment certificate and the original and photocopy of the tax payment certificate; If the vehicle has been registered, the original tax payment certificate and the original tax payment certificate shall be provided.
(3) In other cases where tax refund is required by laws and regulations, if the vehicle is not registered, the original tax payment certificate and the original and photocopy of the tax payment certificate shall be provided; If the vehicle has been registered, it shall provide the original tax payment certificate, the original tax payment certificate, the motor vehicle cancellation certificate issued by the vehicle management agency of the public security organ or other materials required by the tax authorities.
Article 17 If the vehicle is returned to the production enterprise or dealer, when the taxpayer applies for tax refund, the competent tax authorities will deduct 1 0% of the tax paid every1year from the date when the taxpayer handles the tax declaration. If it is less than 1 year, it will be refunded in full according to the tax paid.
From the above, it can be seen that the conditions for handling the tax refund of Yushu vehicle purchase tax are: vehicles returned to production enterprises or dealers, non-transport vehicles with fixed devices that meet the tax exemption conditions, and other circumstances that should be refunded as stipulated by laws and regulations. The processing needs to be submitted, checked, accepted, audited and settled by the applicant. If you have any other questions, please come to Pacific Auto Network for consultation.
Million car purchase subsidy