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Shanghai Trailer

  • HOME
  • PRODUCTS 
    • All Categories
    • Car Transport Trailer
    • Flatbed Semi Trailer
    • Road Cleaning Truck
    • Full Trailer
    • Curtain Side Transport Semi-trailer
    • Tanker Semi Trailer
    • Container Side Loader Semi Trailer
    • Dump Semi Trailer
    • Fence Semi Trailer
    • Sidewall Semi Trailer
    • Van Box Semi Trailer
  • ABOUT
  • OUR FACTORY
  • FAQ
  • OUR CASE
  • BLOGS
  • CONTACT
  • …  
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      • Car Transport Trailer
      • Flatbed Semi Trailer
      • Road Cleaning Truck
      • Full Trailer
      • Curtain Side Transport Semi-trailer
      • Tanker Semi Trailer
      • Container Side Loader Semi Trailer
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      • Fence Semi Trailer
      • Sidewall Semi Trailer
      • Van Box Semi Trailer
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Announcement on the continuation of the vehicle purchase tax reduction for trailers

Announcement No. 47 of 2023 issued by the Ministry of Finance, the State Administration of Taxation and the Ministry of Industry and Information Technology

· Semi Trailer

In order to promote the development of trailer transport, improve logistics efficiency and reduce logistics costs, the following matters are hereby announced regarding the reduction of vehicle purchase tax on trailers:

1. Vehicle purchase tax will continue to be levied at half the rate for trailer purchases. The date of purchase shall be determined in accordance with the date of issuance of the "Uniform Invoice for Motor Vehicle Sales", "Special Customs Tariff Payment Receipt" or other valid vouchers.

2. The trailer referred to in this announcement refers to a non-powered vehicle that can only be used normally when towed by a car and is used to carry goods.

3. Trailer products shall be managed by marking the vehicle purchase tax reduction mark, and the specific requirements are as follows:

(I) Marking the tax reduction mark.

1. Domestic trailers: When enterprises upload the "Motor Vehicle Factory Certificate of Conformity", they shall mark "Yes" (i.e., the tax reduction mark) in the "Whether it is a trailer with reduced vehicle purchase tax" field.

2. Imported trailers: When automobile dealers or individuals upload the "Electronic Information Sheet for Imported Motor Vehicles", they shall mark "Yes" (i.e., the tax reduction mark) in the "Whether it is a trailer with reduced vehicle purchase tax" field.

(II) The Ministry of Industry and Information Technology shall verify the tax reduction marks in the "Motor Vehicle Factory Certificate" or "Imported Motor Vehicle Electronic Information Sheet" uploaded by enterprises and individuals, and transmit the verified information to the State Administration of Taxation.

(III) The tax authorities shall handle the vehicle purchase tax reduction procedures based on the tax reduction marks verified by the Ministry of Industry and Information Technology and other information required for vehicle purchase tax declaration.

IV. Enterprises and individuals who mark the trailer tax reduction marks in the "Motor Vehicle Factory Certificate" or "Imported Motor Vehicle Electronic Information Sheet" shall ensure that the vehicle products are consistent with the certificate information or vehicle electronic information. Enterprises and individuals who provide false information or other means to defraud vehicle purchase tax reduction shall be punished in accordance with relevant laws and regulations after verification.

V. This announcement shall be implemented until December 31, 2027.

Ministry of Finance, State Administration of Taxation, Ministry of Industry and Information Technology

September 22, 2023

 

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