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    How To Determine Whether Special Purpose Vehicles Pay Vehicle And Vessel Taxes?

    2007/6/25 14:04:00 40472

    According to the provisions of the document (87) SSSZ No. 334 of the Beijing Municipal Taxation Bureau: special construction operations, petroleum geological operations, airport operations, agricultural, forestry, animal husbandry and fishery vehicles, such as asphalt spreaders, concrete mixers, stringing vehicles, field engineering vehicles, etc, It shall be handled in accordance with the provisions of Article 5 of the Detailed Rules for the Implementation of Vehicle and Vessel Use Tax of this Municipality that "vehicles used internally by enterprises and public institutions and vehicles not allowed to drive on public roads" may be exempted from vehicle and vessel use tax.    All special purpose vehicles used for production and operation, such as mobile dining cars, liquefied petroleum gas tankers, refrigerated vehicles, etc., shall be subject to vehicle and vessel use tax.
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    How Should Taxpayers Calculate The Payment Of Vehicle And Vessel Use Tax For Newly Purchased New Vehicles?

    According to the Beijing Inland Revenue Bureau (87) municipal tax three words 124th, the article stipulates that taxpayers' newly purchased new vehicles can be taxable monthly. If the tax is not taxed within 15 days of a month, the tax will be paid on the full 15 days in one month.

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