From January 1, 2012 to December 31, 2015, Guangdong Province public transport vehicles and ships, and motorcycles, tricycles and low-speed trucks owned by rural residents and mainly used in rural areas enjoy four-year exemption from vehicle and vessel tax. Preferential policies.
The Municipal Local Taxation Bureau stated that eligible public transport vehicles and rural vehicles must be applied for tax exemption by the owner or manager of the vehicle to the local taxation bureau. The specific application method is: the owner or manager of the vehicle drafts a tax reduction and exemption report, fills in the “Approval Form for Reduction and Exemption of Local Taxes and Feesâ€, and public transport vehicles and ships are also required to carry a copy of the “Certificate of Urban Public Transport Operation Qualificationâ€, each A copy of the vehicle's "Public Passenger Transport Operation Permit", a list of vehicles applying for tax reduction and exemption (including the number of the license plate, the number of approved passengers, the taxable amount, the amount of tax reduction and exemption), and the list of vehicles that have been tax deductible and exempted in the previous year. A copy of the annual tax payment certificate, the "City Public Passenger Transport Enterprise Qualification Examination Certificate", "Operation Service Charge License" and other relevant information shall be reported to the local tax department, and the local tax department will reply to the vehicle owner or manager within 20 working days. .
The local taxation department reminds the taxpayer that when applying for vehicle registration and periodic inspection procedures, the vehicle owner must submit a tax payment or tax exemption certificate to the traffic administrative department of the public security organ. Therefore, the vehicle and vessel that meet the qualifications for tax reduction and exemption should be promptly The local tax authorities will apply and file for the record to avoid affecting the normal use of the vehicle.
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