There are many citizens and friends in Fuzhou who want to buy new cars. According to the regulations, they need to pay vehicle purchase tax. Sometimes, the state has preferential policies to declare the reduction or exemption of vehicle purchase tax. Some car owners ask about the location of the declaration for the reduction or exemption of vehicle purchase tax in Fuzhou. The following information is compiled by Pacific Auto Network.

1. Where is the declaration place for tax reduction or exemption of vehicle purchase tax in Fuzhou

No.239 Linchuan Avenue, State Taxation Administration of The People's Republic of China Fuzhou Taxation Bureau.

II. Basis for the application for tax reduction or exemption of vehicle purchase tax in Fuzhou

Article 33 Taxpayers may apply for tax reduction or exemption in writing in accordance with the provisions of laws and administrative regulations. Applications for tax reduction or exemption must be examined and approved by the examination and approval authorities for tax reduction or exemption as stipulated by laws and administrative regulations. Local people's governments at all levels, competent departments of people's governments at all levels, units and individuals who violate the provisions of laws and administrative regulations and make decisions on tax reduction or exemption without authorization are invalid, and the tax authorities shall not implement them and report to the higher tax authorities.

Article 9 of the Provisional Regulations of the People's Republic of China on Vehicle Purchase Tax (the State Council Order No.294) shall be exempted from tax and reduced in accordance with the following provisions:

(1) Vehicles used by foreign embassies, consulates and international organizations in China and their diplomats shall be exempted from tax;

(2) Vehicles listed by the China People's Liberation Army and the Chinese People's Armed Police Force in the military weapons and equipment ordering plan are exempt from tax;

(3) Non-transport vehicles with fixed devices are exempt from tax;

(4) in other circumstances where the State Council provides for tax exemption or reduction, the tax exemption or reduction shall be made in accordance with the provisions.

articles 18 and 19 of the measures for the administration of the collection of vehicle purchase tax (State Taxation Administration of The People's Republic of China order No.33). when going through the formalities for tax exemption (reduction) of vehicle purchase tax, taxpayers shall truthfully fill out the tax return and the tax exemption (reduction) return of vehicle purchase tax (hereinafter referred to as the tax exemption return), and provide the following information according to different situations in addition to the information provided in article 7 of these measures:

(hereinafter referred to as the tax exemption return)

(2) provide proof of the order plan for the vehicles listed in the military weapons and equipment order plan by the China People's Liberation Army and the Chinese People's Armed Police Force;

(3) For non-transport vehicles with fixed devices, provide 5-inch color photos of the interior and exterior of the vehicle;

(4) for other vehicles, the approval documents of the competent authorities authorized by the State Council or the State Council shall be provided. Article 9 of the Vehicle Purchase Tax Regulations "Non-transport vehicles with fixtures" refers to vehicles listed in the Tax-free Atlas of Non-transport Vehicles with Fixtures issued by State Taxation Administration of The People's Republic of China (hereinafter referred to as the Tax-free Atlas).

The above is the answer of the small series of Pacific Auto Network about the location of the declaration of vehicle purchase tax reduction and exemption in Fuzhou. The declaration of vehicle purchase tax reduction and exemption in Fuzhou is made at Fuzhou Taxation Bureau, which needs to meet the policy requirements of national reduction and exemption and submit the information of motor vehicles. You can come to Pacific Auto Network if you have other questions about Fuzhou's application for tax reduction and exemption.

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