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2015年12月1日,国家税务总局发布《车船税管理规程(试行)》,规定自2016年1月1日起,国内因质量原因被退回生产企业或者经销商的车船,可以申请退还相关的车船税。纳税人可向纳税所在地的主管税务机关申请退还自退货月份起至该纳税年度终了期间的税款,退货月份以退货发票所载日期的当月为准。同时规定,地税机关与国税机关应当协作,在纳税人因质量原因发生车辆退货时,
On December 1, 2015, the State Administration of Taxation issued the Regulations on Administration of Motor Vehicle Tax (Trial Implementation), which stipulated that as of January 1, 2016, domestic motor vehicles and vessels returned to manufacturing enterprises or dealers for quality reasons may apply for the refund of the relevant Travel tax. Taxpayers may apply to the competent tax authorities where the taxpayer is located for the refund of taxes from the month of return until the end of the tax year, whichever is the month of the return date set forth in the return invoice. At the same time, the local tax authorities and tax authorities should collaborate in the taxpayers because of the quality of the vehicle return occurs,