Recently, the reporter learned from the Guangzhou Local Taxation Bureau that from January 1, 2012 to December 31, 2015, public transport vehicles and boats in rural areas of Guangdong Province and motorcycles, tricycles, and low-speed vehicles owned by rural residents and used mainly in rural areas Trucks enjoy four years of preferential tax exemption.
The Municipal Local Taxation Bureau stated that qualified public transport vehicles and rural vehicles must be submitted to the Local Taxation Bureau by the owner or manager of the vehicle for tax exemption. The specific application method is: the vehicle owner or manager drafts an application for tax reduction and exemption report, fills in the “Approval Form for Reduction and Exemption of Local Taxes and Fees Applicationâ€, and the public transportation vehicle and ship also needs to carry a copy of “City Public Transport Management Qualification Certificateâ€, and each vehicle A copy of the "Public Passenger Transport Operation Certificate" of the vehicle, a list of vehicles applying for tax relief and exemption (the number of license plates, the number of approved passengers, taxable amount, and tax exemption amount), the list of vehicles that have applied for tax relief in the previous year, and A copy of the annual tax payment certificate, "City Public Passenger Transport Enterprise Qualification Examination Qualification Certificate," and "Operational Service Charge License" will be reported to the local taxation department. The local taxation department will reply to the vehicle owner or manager within 20 working days. .
The local tax department reminds the taxpayer that when the vehicle owner or manager applies for the registration of vehicles and the periodical inspection procedures, he must submit the tax payment or tax exemption certificate to the traffic control department of the public security organ. Therefore, the vehicles and vessels that meet the tax exemption status should be promptly notified. Local tax authorities apply and file for the case so as not to affect the normal use of vehicles.
The Municipal Local Taxation Bureau stated that qualified public transport vehicles and rural vehicles must be submitted to the Local Taxation Bureau by the owner or manager of the vehicle for tax exemption. The specific application method is: the vehicle owner or manager drafts an application for tax reduction and exemption report, fills in the “Approval Form for Reduction and Exemption of Local Taxes and Fees Applicationâ€, and the public transportation vehicle and ship also needs to carry a copy of “City Public Transport Management Qualification Certificateâ€, and each vehicle A copy of the "Public Passenger Transport Operation Certificate" of the vehicle, a list of vehicles applying for tax relief and exemption (the number of license plates, the number of approved passengers, taxable amount, and tax exemption amount), the list of vehicles that have applied for tax relief in the previous year, and A copy of the annual tax payment certificate, "City Public Passenger Transport Enterprise Qualification Examination Qualification Certificate," and "Operational Service Charge License" will be reported to the local taxation department. The local taxation department will reply to the vehicle owner or manager within 20 working days. .
The local tax department reminds the taxpayer that when the vehicle owner or manager applies for the registration of vehicles and the periodical inspection procedures, he must submit the tax payment or tax exemption certificate to the traffic control department of the public security organ. Therefore, the vehicles and vessels that meet the tax exemption status should be promptly notified. Local tax authorities apply and file for the case so as not to affect the normal use of vehicles.
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