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CIRCULAR OF THE MINISTRY OF FINANCE AND THE STATE ADMINISTRATION OF TAXATION ON THE TAX EXEMPTION OF THE PURCHASE OF FIRST-AID VEHICLES THAT ARE AIDED BY FOREIGN GOVERNMENTS FOR FREE
 
(No. 59[2005] of the Ministry of Finance, April 19, 2005)
     
     
SUBJECT : VEHICLE PURCHASE TAX; EXEMPTION; PURCHASE OF FIRST-AID VEHICLES; AIDED BY FOREIGN GOVERNMENTS
ISSUING DEPARTMENT : MINISTRY OF FINANCE OF THE PEOPLE'S REPUBLIC OF CHINA, STATE ADMINISTRATION OF TAXATION
ISSUE DATE : 04/19/2005
IMPLEMENT DATE : 04/19/2005
LENGTH : 250 words
TEXT :
In order to promote the development of the first-aid medical career in our mid-western regions, upon the approval of the State Council, the purchase tax of 133 first-aid vehicles that are aided by the Japanese government for free to the medical institutions of 9 provinces and 10 cities in the inland of our country, namely Jilin, Anhui, Jiangxi, Hunan, Guizhou, Yunnan, Shaanxi, Gansu and Qinghai, shall be exempted (see the attachment for the specific scope of tax exemption).

Where a vehicle-owner is going through the formality for the tax return of vehicle purchase, he shall submit a set of 5-inched colored photos of the inside and outside appearance of the vehicle to the local state taxation bureau. The state taxation bureau shall, according to the number, model and production origin of the vehicle of tax exemption and the colored photos of inside and outside appearance thereof in the attachment of the present Circular (the photos may be downloaded from the FTP server: LOCAL\ the department of turn over tax\ the department of consumption tax\ the tax exemption brochure of first-aided vehicles that are aided for free by foreign governments), handle the tax exemption formalities for the relevant vehicle-owner.

Where a vehicle of tax exemption fails to fall into the scope of tax exemption due to any transfer or change of use, etc., the supplementary vehicle purchase tax shall be paid according to Article 15 of the Interim Regulations of the People's Republic of China on Vehicle Purchase Tax.

Attachment: omitted
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