车辆购置税 meaning in English
vehicle purchase tax
Examples
- Vehicle purchase tax
车辆购置税 - Duty is in charge of the country expropriation categories of taxes has : value added tax , consumption tax , car purchases duty , enterprise income tax ( the business that registers after january 1 , 2002 ) , company of investment of financial enterprise income tax , foreign trader and foreign enterprise income tax
国税负责征收的税种有：增值税、消费税、车辆购置税、企业所得税（ 2002年1月1日以后注册的企业） 、金融企业所得税、外商投资企业和外国企业所得税等。 - For a vehicle no longer qualified to tax exemption and having been in service for 10 or more years , the taxpayer shall present the original certificate of vehicle purchase tax payment and the original and copies of motor vehicle driving license to the tax authority in charge when lodging a new tax payment application for the vehicle as per requirements of the measure for administering imposition of vehicle purchase tax
免税条件消失、且使用年限超过10年(含)以上的车辆，纳税人依照《征管办法》规定在重新办理纳税申报时，应向主管税务机关提供《车辆购置税完税证明》正本和《机动车行驶证》原件及复印件。