At present, there are still many areas where the vehicle purchase tax is reduced or exempted. The main purpose is to promote the consumption of vehicles. If you want to reduce the vehicle purchase tax, you can do it within 31 days after buying a car. In which institution should you declare the vehicle purchase tax reduction or exemption in Fuzhou? In order to help you better understand the relevant legal knowledge, I have compiled the relevant contents, hoping to help you.

1. Fuzhou Vehicle Purchase Tax Reduction and Exemption Agency

State Taxation Administration of The People's Republic of China Fuzhou Taxation Bureau.

II. Basis of Fuzhou Vehicle Purchase Tax

Article 33 Taxpayers may apply in writing for tax reduction or exemption 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; (four) there are other circumstances in which the State Council provides for tax exemption or reduction, tax exemption or reduction 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).

III. Fuzhou Vehicle Purchase Tax Process

(1) The Tax Service Office receives the taxpayer's information, and checks whether the information is complete, whether it conforms to the statutory form, whether the content is complete, and whether it meets the requirements for immediate acceptance; Do not meet the one-time notice on the spot should be corrected information or inadmissible reasons.

(2) within 1 working days, the tax service office will transfer the relevant information to the next link and handle it according to the prescribed procedures.

(3) The Tax Service Office shall notify the taxpayer to receive the processing result within 1 working days after receiving the feedback.

(4) In addition to the export tax rebate, if the taxpayer has both tax refund and unpaid tax, the tax authorities may first deduct the tax refund and interest of the taxpayer from the unpaid tax; If there is a balance after deduction, the refund of the balance should be handled.

(5) If the treasury is returned manually, the tax authorities will send the Tax Revenue Refund Letter to the state treasury for refunding; In case of electronic refunding, the tax authorities shall send the Electronic Refund of Tax Revenue to the State Treasury for refunding.

(6) If the tax authorities find that taxpayers pay more taxes, they shall immediately verify the tax refund amount, accounts and other relevant information, notify the taxpayers or withholding agents to submit an application for tax refund, and go through the formalities of refunding the tax within 11 days from the date of receiving the application for tax refund from the taxpayers or withholding agents. If the taxpayer finds that the overpayment of tax requires a refund, the tax authorities shall verify and go through the refund formalities within 31 days from the date of receiving the application for tax refund from the taxpayer or withholding agent.

The above is the relevant knowledge I shared with you. When going through the registration formalities of vehicle purchase tax exemption and reduction, you need to apply to the local tax authorities. As long as there is this policy and welfare treatment in the local area, you can directly bring the relevant proof of the application for car purchase. I hope my answer will be helpful to you! If you have any questions, welcome to the car consultation.