To the financial bureaus, tax bureaus, bancassurance branch bureaus, Fujian branch of property insurance companies, financial bureaus and tax bureaus of Pingtan Comprehensive Experimental Zone:
In order to implement the requirements of the provincial party committee and the provincial government on supporting the recovery and development of enterprises, vehicles in the medical, health, logistics, express delivery and sanitation industries that guarantee the prevention and control of the epidemic situation will be exempted from the vehicle and vessel tax in 2020. The relevant matters are clarified as follows:
1、 The list of taxpayers in the above industries who guarantee epidemic prevention and control shall be provided by the epidemic response leading group offices and emergency headquarters at all levels or the local department responsible for the logistics support of epidemic response. Taxpayers included in the list will be exempted from the vehicle and vessel tax of 2020 for all vehicles under their names.
2、 Taxpayers on the list who have already paid the vehicle and vessel tax in 2020 will, in principle, be deducted from the vehicle and vessel tax payable in the next year; If the vehicle does not need to pay the vehicle and vessel tax in the next year due to special reasons such as scrapping and transfer, or the vehicle and vessel tax paid is insufficient to offset, you can apply to the tax department for refund of the overpaid tax.
3、 The type of this preference is "self judgment, declaration and enjoyment, and relevant materials retained for future reference". Taxpayers bear legal responsibility for the authenticity and legality of the materials retained for future reference. If the taxpayer collects and pays the vehicle and vessel tax on behalf of the insurance company or declares the vehicle and vessel tax independently, the exemption code is "12011601".
4、 Local financial, tax and banking and insurance supervision departments should perform their own duties and responsibilities, increase publicity and guidance for taxpayers and relevant insurance institutions, ensure that preferential policies should be fully known, actively contact relevant departments, take the initiative to obtain the tax-free list, accurately grasp the actual situation, and ensure that preferential policies should be fully enjoyed.
Fujian Provincial Department of Finance, State Administration of Taxation, Fujian Provincial Taxation Bureau
Fujian Supervision Bureau of China Banking and Insurance Regulatory Commission
March 12, 2020
