国家税务总局


关于修改《车辆购置税征收管理办法》的决定

国家税务总局令第27号


　　现将《国家税务总局关于修改〈车辆购置税征收管理办法〉的决定》予以发布，自2012年1月1日起施行。


　　国家税务总局局长：肖捷
　　二○一一年十二月十九日


　　国家税务总局关于修改《车辆购置税征收管理办法》的决定

　　国家税务总局决定对《车辆购置税征收管理办法》作如下修改：
　　一、增加一条，作为第六条：“购买二手车时，购买者应当向原车主索要《车辆购置税完税证明》（以下简称完税证明）。
“购买已经办理车辆购置税免税手续的二手车，购买者应当到税务机关重新办理申报缴税或免税手续。未按规定办理的，按征管法的规定处理。”
　　二、第十三条改为第十四条，修改为：“主管税务机关在为纳税人办理纳税申报手续时，对设有固定装置的非运输车辆应当实地验车。”
　　三、第十四条改为第十五条，修改为：“主管税务机关应对纳税申报资料进行审核，确定计税依据，征收税款，核发完税证明。征税车辆在完税证明征税栏加盖车购税征税专用章，免税车辆在完税证明免税栏加盖车购税征税专用章。”
　　四、第三十九条改为第四十条，修改为：“主管税务机关应当对已经办理纳税申报的车辆建立车辆购置税征收管理档案。”
　　五、删去第四十一条至第四十六条。
　　六、第四十八条改为第四十三条，修改为：“纳税申报表、免税申请表、补证申请表、退税申请表的样式、规格由国家税务总局统一规定，各省、自治区、直辖市和计划单列市国家税务局自行印制使用。”
　　七、删去附件5和附件6。
　　本决定自2012年1月1日起施行。
　　《车辆购置税征收管理办法》根据本决定作相应的修改并对条文顺序作相应调整，重新公布。


车辆购置税征收管理办法

　　（2005年11月15日国家税务总局令第15号发布根据2011年12月19日《国家税务总局关于修改〈车辆购置税征收管理办法〉的决定》修订）
　　第一条 根据《中华人民共和国税收征收管理法》（以下简称征管法）、《中华人民共和国税收征收管理法实施细则》（以下简称征管法实施细则）和《中华人民共和国车辆购置税暂行条例》（以下简称车购税条例）制定本办法。
　　第二条 根据征管法实施细则第三十条、车购税条例第十二条的规定，纳税人应到下列地点办理车购税纳税申报。
　　（一）需要办理车辆登记注册手续的纳税人，向车辆登记注册地的主管税务机关办理纳税申报。
　　（二）不需要办理车辆登记注册手续的纳税人，向所在地征收车购税的主管税务机关办理纳税申报。
　　车购税实行一车一申报制度。
　　第三条 纳税人办理纳税申报时应如实填写《车辆购置税纳税申报表》（见附件1，以下简称纳税申报表），同时提供以下资料的原件和复印件。复印件和《机动车销售统一发票》（以下简称统一发票）报税联由主管税务机关留存，其他原件经主管税务机关审核后退还纳税人。
　　（一）车主身份证明
　　1.内地居民，提供内地《居民身份证》（含居住、暂住证明）或《居民户口簿》或军人（含武警）身份证明；
　　2.香港、澳门特别行政区、台湾地区居民，提供入境的身份证明和居留证明；
　　3.外国人，提供入境的身份证明和居留证明；
　　4.组织机构，提供《组织机构代码证书》。
　　（二）车辆价格证明
　　1.境内购置车辆，提供统一发票（发票联和报税联）或有效凭证；
　　2.进口自用车辆，提供《海关关税专用缴款书》、《海关代征消费税专用缴款书》或海关《征免税证明》。
　　（三）车辆合格证明
　　1.国产车辆，提供整车出厂合格证明（以下简称合格证）；
　　2.进口车辆，提供《中华人民共和国海关货物进口证明书》或《中华人民共和国海关监管车辆进（出）境领（销）牌照通知书》或《没收走私汽车、摩托车证明书》。
　　（四）税务机关要求提供的其他资料
　　第四条 符合车购税条例第九条免税、减税规定的车辆，纳税人在办理纳税申报时，除按本办法第三条规定提供资料外，还应根据不同情况，分别提供下列资料的原件、复印件及彩色照片。原件经主管税务机关审核后退还纳税人，复印件及彩色照片由主管税务机关留存。
　　（一）外国驻华使馆、领事馆和国际组织驻华机构的车辆，提供机构证明；
　　（二）外交人员自用车辆，提供外交部门出具的身份证明；
　　（三）中国人民解放军和中国人民武装警察部队列入军队武器装备订货计划的车辆，提供订货计划的证明；
　　（四）设有固定装置的非运输车辆，提供车辆内、外观彩色5寸照片；
　　（五）其他车辆，提供国务院或国务院税务主管部门的批准文件。
　　第五条 已经办理纳税申报的车辆发生下列情形之一的，纳税人应按本办法规定重新办理纳税申报：
　　（一）底盘发生更换的；
　　（二）免税条件消失的。
　　第六条 购买二手车时，购买者应当向原车主索要《车辆购置税完税证明》（以下简称完税证明）。
购买已经办理车辆购置税免税手续的二手车，购买者应当到税务机关重新办理申报缴税或免税手续。未按规定办理的，按征管法的规定处理。
　　第七条 底盘发生更换的车辆，计税依据为最新核发的同类型车辆最低计税价格的70%。同类型车辆是指同国别、同排量、同车长、同吨位、配置近似等（下同）。
　　第八条 最低计税价格是指国家税务总局依据车辆生产企业提供的车辆价格信息，参照市场平均交易价格核定的车辆购置税计税价格。
　　第九条 免税条件消失的车辆，自初次办理纳税申报之日起，使用年限未满10年的，计税依据为最新核发的同类型车辆最低计税价格按每满1年扣减10%，未满1年的计税依据为最新核发的同类型车辆最低计税价格；使用年限10年（含）以上的，计税依据为0。
　　第十条 对国家税务总局未核定最低计税价格的车辆，纳税人申报的计税价格低于同类型应税车辆最低计税价格，又无正当理由的，主管税务机关可比照已核定的同类型车辆最低计税价格征税。同类型车辆由主管税务机关确定，并报上级税务机关备案。各省、自治区、直辖市和计划单列市国家税务局应制定具体办法及时将备案的价格在本地区统一。
　　第十一条 车购税条例第六条“价外费用”是指销售方价外向购买方收取的基金、集资费、返还利润、补贴、违约金（延期付款利息）和手续费、包装费、储存费、优质费、运输装卸费、保管费、代收款项、代垫款项以及其他各种性质的价外收费。
　　第十二条 车购税条例第七条规定的“申报的计税价格低于同类型应税车辆的最低计税价格，又无正当理由的”，是指纳税人申报的计税依据低于出厂价格或进口自用车辆的计税价格。
　　第十三条 进口旧车、因不可抗力因素导致受损的车辆、库存超过3年的车辆、行驶8万公里以上的试验车辆、国家税务总局规定的其他车辆，凡纳税人能出具有效证明的，计税依据为其提供的统一发票或有效凭证注明的价格。
　　第十四条 主管税务机关在为纳税人办理纳税申报手续时，对设有固定装置的非运输车辆应当实地验车。
　　第十五条 主管税务机关应对纳税申报资料进行审核，确定计税依据，征收税款，核发完税证明。征税车辆在完税证明征税栏加盖车购税征税专用章，免税车辆在完税证明免税栏加盖车购税征税专用章。
　　第十六条 主管税务机关对设有固定装置的非运输车辆，在未接到国家税务总局批准的免税文件前，应先征税。
　　第十七条 主管税务机关开具的车购税缴税凭证上的应纳税额保留到元，元以下金额舍去。
　　第十八条 主管税务机关发现纳税人申报的计税价格低于最低计税价格，除按照规定征收车购税外，还应采集并传递统一发票价格异常信息。
　　第十九条 完税证明分正本和副本，按车核发、每车一证。正本由纳税人保管以备查验，副本用于办理车辆登记注册。
　　完税证明不得转借、涂改、买卖或者伪造。
　　第二十条 完税证明发生损毁、丢失的，车主在申请补办完税证明前应在《中国税务报》或由省、自治区、直辖市国家税务局指定的公开发行的报刊上刊登遗失声明，填写《换（补）车辆购置税完税证明申请表》(见附件3,以下简称补证申请表)。
　　第二十一条 纳税人在办理车辆登记注册前完税证明发生损毁、丢失的，主管税务机关应依据纳税人提供的车购税缴税凭证或主管税务机关车购税缴税凭证留存联，车辆合格证明，遗失声明予以补办。
　　第二十二条 车主在办理车辆登记注册后完税证明发生损毁、丢失的，车主向原发证税务机关申请换、补，主管税务机关应依据车主提供的《机动车行驶证》，遗失声明核发完税证明正本（副本留存）。
　　第二十三条 已缴车购税的车辆，发生下列情形之一的，准予纳税人申请退税：
　　（一）因质量原因，车辆被退回生产企业或者经销商的；
　　（二）应当办理车辆登记注册的车辆，公安机关车辆管理机构不予办理车辆登记注册的。
　　第二十四条 纳税人申请退税时，应如实填写《车辆购置税退税申请表》（见附件4，以下简称退税申请表），分别下列情况提供资料：
　　（一）未办理车辆登记注册的，提供生产企业或经销商开具的退车证明和退车发票、完税证明正本和副本；
　　（二）已办理车辆登记注册的，提供生产企业或经销商开具的退车证明和退车发票、完税证明正本、公安机关车辆管理机构出具的注销车辆号牌证明。
　　第二十五条 因质量原因，车辆被退回生产企业或者经销商的，纳税人申请退税时，主管税务机关依据自纳税人办理纳税申报之日起，按已缴税款每满1年扣减10%计算退税额；未满1年的，按已缴税款全额退税。
　　第二十六条 公安机关车辆管理机构不予办理车辆登记注册的车辆，纳税人申请退税时，主管税务机关应退还全部已缴税款。
　　第二十七条 符合免税条件但已征税的设有固定装置的非运输车辆，主管税务机关依据国家税务总局批准的《设有固定装置免税车辆图册》（以下简称免税图册）或免税文件，办理退税。
　　第二十八条 车购税条例第九条“设有固定装置的非运输车辆”是指：
　　1.列入国家税务总局印发的免税图册的车辆；
　　2.未列入免税图册但经国家税务总局批准免税的车辆。
　　第二十九条 主管税务机关依据免税图册或国家税务总局批准的免税文件为设有固定装置的非运输车辆办理免税。
　　第三十条 需列入免税图册的车辆，由车辆生产企业或纳税人向主管税务机关提出申请，填写《车辆购置税免（减）税申请表》（见附件2，以下简称免税申请表），提供下列资料：
　　（一）本办法第三条第（三）款规定的车辆合格证明原件、复印件；
　　（二）车辆内、外观彩色五寸照片1套；
　　（三）车辆内、外观彩色照片电子文档（文件大小不超过50KB，像素不低于300万，并标明车辆生产企业名称及车辆型号，仅限车辆生产企业提供）。
　　第三十一条 主管税务机关将审核后的免税申请表及附列的车辆合格证明复印件（原件退回申请人）、照片及电子文档一并逐级上报。其中：
　　（一）省、自治区、直辖市和计划单列市国家税务局分别于每年的3、6、9、12月将免税申请表及附列资料报送至国家税务总局。
　　（二）国家税务总局分别于申请当期的4、7、10月及次年1月将符合免税条件的车辆列入免税图册。
　　第三十二条 纳税人购置的尚未列入免税图册的设有固定装置的非运输车辆，在规定的申报期限内，应先办理纳税申报，缴纳税款。
　　第三十三条 在外留学人员（含香港、澳门地区）回国服务的（以下简称留学人员），购买1辆国产小汽车免税。
　　第三十四条 长期来华定居专家（以下简称来华专家）进口自用的1辆小汽车免税。
　　第三十五条 留学人员购置的、来华专家进口自用的符合免税条件的车辆，主管税务机关可直接办理免税事宜。
　　第三十六条 留学人员、来华专家在办理免税申报时，应分别下列情况提供资料：
　　（一）留学人员提供中华人民共和国驻留学生学习所在国的大使馆或领事馆（中央人民政府驻香港联络办公室教育科技部、中央人民政府驻澳门联络办公室宣传文化部）出具的留学证明；公安部门出具的境内居住证明、个人护照；海关核发的《回国人员购买国产小汽车准购单》；
　　（二）来华专家提供国家外国专家局或其授权单位核发的专家证；公安部门出具的境内居住证明。
　　第三十七条 防汛和森林消防部门购置的由指定厂家生产的指定型号的用于指挥、检查、调度、防汛（警）、联络的专用车辆（以下简称防汛专用车和森林消防专用车）免税。
　　第三十八条 防汛专用车和森林消防专用车，主管税务机关依据国务院税务主管部门批准文件审核办理免税。具体程序如下：
　　（一）主管部门每年向国务院税务主管部门提出免税申请；
　　（二）国务院税务主管部门将审核后的车辆型号、数量、流向、照片及有关证单式样通知纳税人所在地主管税务机关；
　　（三）主管税务机关依据国务院税务主管部门批准文件审核办理免税。
　　第三十九条 纳税人购置的农用三轮车免税。主管税务机关可直接办理免税事宜。
　　第四十条 主管税务机关应当对已经办理纳税申报的车辆建立车辆购置税征收管理档案。
　　第四十一条 主管税务机关应依据车购税条例第十四条规定与公安机关车辆管理机构定期交换信息。
　　第四十二条 完税证明的样式、规格、编号由国家税务总局统一规定并印制。
　　第四十三条 纳税申报表、免税申请表、补证申请表、退税申请表的样式、规格由国家税务总局统一规定，各省、自治区、直辖市和计划单列市国家税务局自行印制使用。
　　第四十四条 本办法由国家税务总局负责解释。各省、自治区、直辖市和计划单列市国家税务局依照本办法制定具体实施办法。
　　第四十五条 本办法自2006年1月1日起实施。以前规定与本办法有抵触的，依本办法执行。
　　　　
　　附件：1.车辆购置税纳税申报表
　　2.车辆购置税免（减）税申请表
　　3.换（补）车辆购置税完税证明申请表
　　4.车辆购置税退税申请表

　　附件：附件下载.doc
http://www.chinatax.gov.cn/n8136506/n8136593/n8137537/n8138502/n11780014.files/n11780015.doc

The Standing Committee of the National People's Congress


STANDARDIZATION LAW OF THE PEOPLE'S REPUBLIC OF CHINA


(Adopted at the Fifth Meeting of the Standing Committee of the
Seventh National People's Congress on December 29, 1988, promulgated by
Order No. 11 of the President of the People's Republic of China on
December 29, 1988, and effective as of April 1, 1989)
Contents
Chapter I General Provisions
Chapter II Formulation of Standards
Chapter III Implementation of Standards
Chapter IV Legal Responsibility
Chapter V Supplementary Provisions

Chapter I General Provisions
Article 1
This Law is formulated with a view to developing the socialist commodity
economy, promoting technical progress, improving product quality,
increasing social and economic benefits, safeguarding the interests of the
State and the people and suiting standardization to the needs in socialist
modernization and in the development of economic relations with foreign
countries.
Article 2
Standards shall be formulated for the following technical requirements
that need to be unified:
(1) the varieties, specifications, quality and grades of industrial
products as well as the safety and sanitary requirements for them;
(2) the design, production, inspection, packing, storage, transportation
and methods of operation of industrial products as well as the safety and
sanitary requirements for them in the process of production, storage and
transportation;
(3) technical requirements and testing methods related to environmental
protection;
(4) the designs, construction procedure and safety requirements for
construction projects; and
(5) technical terms, symbols, code names and drawing methods related to
industrial production, project construction and environmental protection.
Major agricultural products and other items that need to be standardized
shall be designated by the State Council.
Article 3
The tasks of standardization shall include the formulation of standards
and organization of and supervision over the implementation of the
standards. Standardization shall be incorporated in the plan for national
economic and social development.
Article 4
The State shall encourage the active adoption of international standards.
Article 5
The department of standardization administration under the State Council
shall be in charge of the unified administration of standardization
throughout the country. Competent administrative authorities under the
State Council shall, in line with their respective functions, be in charge
of standardization in their respective departments and trades.
The departments of standardization administration of provinces, autonomous
regions and municipalities directly under the Central Government shall be
in charge of the unified administration of standardization within their
respective administrative areas. Competent administrative authorities
under the governments of provinces, autonomous regions and municipalities
directly under the Central Government shall, in line with their respective
functions, be in charge of standardization in their respective departments
and trades within their respective administrative areas.
The standardization administration departments and the competent
administrative authorities of cities and counties shall, in line with
their respective functions as assigned by the governments of provinces,
autonomous regions and municipalities directly under the Central
Government, be in charge of standardization within their respective
administrative areas.

Chapter II Formulation of Standards
Article 6
National standards shall be formulated for the technical requirements that
need to be unified nationwide. National standards shall be formulated by
the department of standardization administration under the State Council.
Where, in the absence of national standards, technical requirements for a
certain trade need to be unified, trade standards may be formulated. Trade
standards shall be formulated by competent administrative authorities
under the State Council and reported to the department of standardization
administration under the State Council for the record, and shall be
annulled on publication of the national standards. Where, in the absence
of both national and trade standards, safety and sanitary requirements for
industrial products need to be unified within a province, an autonomous
region or a municipality directly under the Central Government, local
standards may be formulated. Local standards shall be formulated by
departments of standardization administration of provinces, autonomous
regions and municipalities directly under the Central Government and
reported to the department of standardization administration and the
competent administrative authorities under the State Council for the
record, and shall be annulled on publication of the national or trade
standards.
Where, in the absence of both national and trade standards for products
manufactured by an enterprise, standards for the enterprise shall be
formulated to serve as the criteria for the organization of production. An
enterprise's standards for its products shall be reported to the
standardization administration department and the competent administrative
authorities under the local government for the record. Where national or
trade standards have been formulated, the State shall encourage
enterprises to formulate their enterprise standards, which are more
stringent than the national or trade standards, to be used in these
enterprises.
Where the formulation of standards is otherwise provided for by law, such
legal provisions shall be complied with.
Article 7
National standards and trade standards shall be classified into compulsory
standards and voluntary standards. Those for safeguarding human health and
ensuring the safety of the person and of property and those for compulsory
execution as prescribed by the laws and administrative rules and
regulations shall be compulsory standards, the others shall be voluntary
standards.
The local standards formulated by standardization administration
departments of provinces, autonomous regions and municipalities directly
under the Central Government for the safety and sanitary requirements of
industrial products shall be compulsory standards within their respective
administrative areas.
Article 8
The formulation of standards shall be conducive to ensuring safety and the
people's health, safeguarding consumer interests and protecting the
environment.
Article 9
The standards to be formulated shall be conducive to a rational use of the
country's resources, a wider utilization of scientific and technological
gains and the enhancement of economic returns, conform to operation
instructions, increase the universality and interchangeability of
products, and be technologically advanced and economically rational.
Article 10
The standards to be formulated shall be coordinated with and supported by
related standards.
Article 11
The standards to be formulated shall help promote economic and
technological cooperation with foreign countries and foreign trade.
Article 12
The roles of trade associations, scientific research institutions and
academic organizations shall be brought into play in the formulation of
standards. A department engaged in the formulation of standards shall
organize a committee on standardization technology composed of
specialists, which shall be responsible for the drafting of the standards
and shall participate in the examination of the draft standards.
Article 13
After the standards come into force, the department that formulated them
shall, in the light of scientific and technological developments and the
needs in economic construction, make timely reviews of the current
standards to determine if they are to remain effective or are to be
revised or annulled.

Chapter III Implementation of Standards
Article 14
Compulsory standards must be complied with. It shall be prohibited to
produce, sell or import products that are not up to the compulsory
standards. With regard to voluntary standards, the State shall encourage
their adoption by enterprises on an optional basis.
Article 15
With respect to products for which national or trade standards have been
formulated, enterprises may apply to the standardization administration
department under the State Council or agencies authorized by the same
department for product quality authentication. For products which are
authenticated to conform to the standards, certificates shall be issued by
the department that made the authentication and the use of the prescribed
authentication marks shall be permitted on such products and the packing
thereof.
If products for which authentication certificates have been granted do not
conform to national or trade standards, or if products have not undergone
authentication or found not up to the standards after the authentication
proceedings, no authentication marks shall be permitted for use on such
products leaving factories for sale.
Article 16
Technical requirements for export products shall comply with contractual
provisions.
Article 17
The development of new products, improvement of products or technical
renovation by an enterprise shall conform to standardization requirements.
Article 18
Departments of standardization administration under governments at or
above the county level shall be responsible for supervision over and
inspection of the implementation of the standards.
Article 19
Departments of standardization administration under governments at or
above the county level may, in accordance with needs, establish inspection
organizations or authorize inspection organizations of other units to
examine whether products conform to the standards. Where the laws and
administrative rules and regulations provide otherwise on inspection
organizations, such provisions shall apply.
Disputes over whether a product conforms to the standards shall be handled
in accordance with the inspection data provided by the inspection
organizations as specified in the preceding paragraph.

Chapter IV Legal Responsibility
Article 20
Whoever produces, sells or imports products that do not conform to the
compulsory standards shall be dealt with according to law by the competent
administrative authorities as prescribed by the laws and administrative
rules and regulations. In the absence of such prescriptions, his products
and unlawful proceeds shall be confiscated and he shall be concurrently
fined by the administrative authorities for industry and commerce; where
serious consequences are caused and crimes are constituted, the person
directly responsible shall be investigated for criminal responsibility in
accordance with the law.
Article 21
Where authentication marks are used on products leaving a factory for
sale, for which authentication certificates have been issued but which do
not conform to national or trade standards, the enterprise concerned shall
be ordered by the department of standardization administration to stop the
sale and shall be fined concurrently; where the circumstances are serious,
the authentication certificates shall be revoked by the department that
made the authentication.
Article 22
Whoever uses authentication marks, without authorization, on products
leaving a factory for sale, which have not undergone authentication or
have been found not up to the standards after the authentication
proceedings, shall be ordered by the department of standardization
administration to stop the sale and shall concurrently be fined.
Article 23
A party which refuses to accept the punishment of confiscation of its
products and of its unlawful proceeds and a fine may, within 15 days of
receiving the penalty notice, apply for reconsideration to the office
immediately above the one that made the punishment decision; a party which
refuses to obey the reconsideration decision may, within 15 days of
receiving the reconsideration decision, bring a suit before a people's
court. The party also may, within 15 days of receiving the penalty notice,
directly bring a suit before a people's court. If a party neither applies
for reconsideration nor brings a suit before a people's court within the
prescribed time nor complies with the punishment decision, the office that
made the punishment decision shall apply to a people's court for
compulsory execution.
Article 24
Personnel responsible for the supervision, inspection and administration
of standardization who violate the law or neglect their duties, or are
engaged in malpractices for personal gains, shall be given disciplinary
sanctions; where crimes are constituted, their criminal responsibility
shall be investigated in accordance with the law.

Chapter V Supplementary Provisions
Article 25
Rules for the implementation of this Law shall be formulated by the State
Council.
Article 26
This Law shall go into effect as of April 1, 1989.


Important Notice:
This English document is coming from the "LAWS AND REGULATIONS OF THE
PEOPLE'S REPUBLIC OF CHINA GOVERNING FOREIGN-RELATED MATTERS" (1991.7)
which is compiled by the Brueau of Legislative Affairs of the State
Council of the People's Republic of China, and is published by the China
Legal System Publishing House.
In case of discrepancy, the original version in Chinese shall prevail.