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    How To Impose Penalties On Private Motor Vehicles Without Tax Procedures?

    2007/6/25 14:01:00 40423

    According to the relevant provisions of the "law of the People's Republic of China on tax collection and administration", the tax payers who own personal motor vehicles fail to declare and pay taxes according to the prescribed time limit shall be fined not less than 200 yuan in addition to regular taxes.

    Since the beginning of 2001, the tax authorities have inspecting motor vehicles in the city's motor vehicle testing grounds for duty paying, and the public security traffic management departments will suspend the annual inspection procedures for vehicles that have not gone through the duty paying procedures.

    To be a good judge

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    Should Tax And Travel Tax Be Imposed On Non Self Employed Vehicles And Other Tax-Free Units Such As State Organs, People'S Organizations And Military Units?

    According to the regulation No. 86 of the Ministry of finance of the State Administration of Taxation (fiscal year 008), the self employed vehicles, such as state organs, people's organizations and military units, are exempt from the use tax of vehicles and vessels according to the regulations. However, the rental and other non self used vehicles and vessels are no longer eligible for tax exemption, and they should be subject to tax on vehicle and vessel.

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