What Are The Conditions For Applying For Tax Rebates?

　　昨日，市国税局副局长李国庆及相关处室和部门负责人做客政府网站“在线访谈”，就最新车辆购置税政策和相关的征收管理办法，与网友进行了在线交流。

According to the briefing, from April 1st onwards, the Dalian area began to implement the new vehicle purchase tax collection management method, the city vehicle purchase tax accept sites (except Changhai County) fully implement POS machine credit card payment.

Taxpayers paying tax on vehicle purchase can pay tax by using bank cards marked with UnionPay, so that the vehicle purchase tax can be paid directly from the taxpayer's bank card account.

But before April 1, 2010, only the Xigang district tax bureau and the development tax bureau could pay the vehicle purchase tax by credit card.

In addition, after the cancellation of the temporary account of vehicle purchase tax, taxpayers who pay taxes in cash will not be able to obtain tax payment certificates at the first time.

"What are the advantages of credit card payment and cash tax payment after the change of collection management?"

Li Guoqing, deputy director of Dalian State Administration of Taxation, summed up three characteristics: short duration, small risk and few procedures.

Li Guoqing said that using a credit card to pay taxes, like shopping in the shopping mall, can only be paid by a single brush. Taxpayers can receive the tax payment certificate of vehicle purchase tax on the date of processing. After April 1st, the cash tax payment will require taxpayers to hold the tax general payment book issued by the tax authorities to the local treasury to pay for it locally. The tax authorities will receive the receipt of tax receipts and payment books, and receive the vehicle purchase tax payment voucher after the tax collection and sales system is sold, and it usually takes 5 working days.

When paying the vehicle purchase tax by credit card, the owner's bank card must be used, and the bank card of others can not be used.

This is mainly due to the consideration of the safety of the taxpayer account. If the taxpayer issues the quality problem after the payment of the vehicle purchase tax, or the vehicle management institution of the public security organ refuses to register the vehicle, the tax authorities can return the tax timely and safely to the owner in accordance with the provisions of the bank card settlement.

　　相关问题

1. is there any deadline to declare tax?

Answer: taxpayers who purchase taxable vehicles for their own use shall declare and pay taxes within 60 days from the date of purchase. Those who import taxable vehicles for their own use shall declare and pay taxes within 60 days from the date of importation. Those who produce, receive, award or otherwise obtain taxable vehicles shall declare and pay taxes within 60 days from the date of their acquisition.

The date of purchase of vehicles is determined according to the date of issuance of valid certificates such as "uniform invoice for motor vehicle sales" or "customs duty payment book".

　　2.申请退税要啥条件？

Answer: the vehicle paid for vehicle purchase tax will be allowed to apply for tax rebate if one of the following situations occurs: (1) for quality reasons, vehicles can be returned to production enterprises or dealers for tax rebates. The competent tax authorities shall calculate the amount of tax rebate from the date of tax deduction of 10%% per year from the date of taxpayers' tax declaration, and the full refund of the tax paid under the age of less than 1 years, if the tax is paid less than 1 years.