·Guangxi exemption from vehicle and vessel tax solicitation draft

The reporter learned from the Legal Office of the Guangxi Zhuang Autonomous Region that the "Guangxi Zhuang Autonomous Region Implementation of the Regulations on the Implementation of the Law on the Vehicle and Vessel Tax Law of the People's Republic of China (Draft for Soliciting Opinions)" (hereinafter referred to as the "Draft for Comment") has been in the Guangxi Government Legal Network and Guangxi Zhuang Autonomous Region. The people's government of the autonomous region announced on the Internet and publicly solicited opinions from all walks of life.

According to the "Draft for Comment", public transport vehicles and ships, as well as motorcycles, tricycles and low-speed trucks owned by rural residents and mainly used in rural areas, are exempt from vehicle and vessel taxes.

According to the introduction of the Legal Affairs Office of the Autonomous Region, the public transport industry that provides social public transport services, as a mass transit for ordinary people, is related to people's livelihood and is conducive to energy conservation and emission reduction. It belongs to industries encouraged by all levels of government, so it chooses to exempt the public vehicles from tax. In addition, based on the actual situation of post-Social and Economic Development in Guangxi, in order to enable the low-income groups, especially rural residents, to enjoy the fruits of social and economic development, they chose motorcycles, tricycles and low-speed vehicles that are used by rural residents and mainly used in rural areas. Cars are exempt from vehicle and vessel taxes.

At the same time, vehicles and vessels that are subject to taxation difficulties due to severe natural disasters such as earthquakes and floods and other special reasons that need to be tax deductible or exempted may be reduced or exempted from vehicle and vessel tax within a certain period of time.

In addition, the "Draft for Comment" also stipulates that the vehicle and vessel tax should be declared and paid for the current year in the first quarter of each year, and the new vehicle and vessel purchased will be declared to pay the vehicle and vessel tax within 30 days from the date of the tax liability.

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