修改《车辆购置税征收管理办法》的决定

• 出 处: 财会月刊
• 发表日期: 2012年04期
• 关键词: 国家税务总局 完税证明 税务机关 车时 主管税务机关 纳税申报 买者 计税依据 车购税 国家税务局

国家税务总局令第27号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,

State Administration of Taxation Order No. 27 State Administration of Taxation decided to ”Vehicle Acquisition Tax Collection and Management Measures“ as follows: First, add one as the sixth: ”When buying second-hand car, the purchaser should ask the original owner" vehicle purchase (Hereinafter referred to as the tax payment certificate) .Purchase used car purchase tax exemption procedures used car, the purchaser should go to the tax authorities to apply for tax returns or tax exemption procedures.If fail to handle the provisions,