according to the "Provisional Regulations of People’s Republic of China travel tax" (hereinafter referred to as the "Regulations") and "the implementation of the Interim Regulations of People’s Republic of China travel tax regulations" (hereinafter referred to as the "rules") and "Qinghai Province travel tax implementation measures" (Qinghai provincial people’s Government Decree No. fifty-eighth) regulations, we have 2008 annual travel tax collection and management the relevant matters are hereby notified as follows:
a, where in the city, vehicles, ships (hereinafter referred to as the vehicle and vessel) of the owner or manager of the vehicle and vessel tax liability, shall be paid from January 1, 2007 according to the law. Where the owner or manager of the vehicle and vessel fails to pay the travel tax, the user shall pay the vehicle and vessel tax.
two, from April 1, 2008 onwards, the city’s only collection and payment of vehicle and vessel tax withholding agent for the Qinghai Xining motor vehicle safety testing center (No. 23-1, East Bayi Road, Xining). The taxpayer shall not refuse to accept the collection and payment of vehicle and vessel tax according to law. The District Local Taxation Bureau Tax Service Hall will no longer accept taxpayers to pay travel tax declaration, business outlets of all insurance institutions in our city no longer perform the obligation of travel tax withheld.
three, travel tax levied on a yearly basis, a payment. Taxpayers in the handling of motor vehicle safety inspection at the same time to pay the travel tax. Overdue payment, the daily surcharge for overdue tax 5/10000 of the fine.
has not yet paid for the 2007 annual vehicle tax, taxpayers in the handling of motor vehicle safety testing at the same time to pay back, and the circumstances given the appropriate punishment.
four, the annual tax payable standard of Qinghai Province:
(a) large passenger car 540 yuan each;
(two) medium passenger cars per unit of $480;
(three) small passenger car per unit of 420 yuan;
(four) minibus per vehicle $180;
(five) truck (including semi trailer tractor, trailer), special operations vehicles, wheeled special mechanical vehicles, three wheeled vehicles at low speed truck per ton of $60;
(six) motorcycles per vehicle $60;
(seven) ship tax (omitted).
bus refers to the number of passengers is greater than or equal to 20 passenger cars; medium bus refers to the number of passengers is greater than 9 and less than 20 of the passenger car; small bus refers to the number of passengers is less than or equal to 9 passenger cars; mini passenger car engine cylinder refers to the total displacement of less than or equal to 1 liters of passenger cars.
five, the following vehicles are exempt from travel tax
(a) non motor vehicles (excluding non motor barges);
(three) fishing and fishing vessels;
(four) army, armed police dedicated vehicle and vessel;
(five) police car;
(six) in accordance with the relevant provisions;