论文部分内容阅读
国税发[2006]123号2006年8月15日各省、自治区、直辖市和计划单列市国家税务局：《车辆购置税征收管理办法》(国家税务总局第15号令,以下简称《征管办法》)下发后,各地在贯彻执行中发现一些问题,希望总局予以明确。现就有关问题通知如下：一、关于已使用未完税车辆如何办理纳税申报问题(一)对已使用未完税车辆,纳税人在主动申请补办纳税申报手续时,因不可抗力因素无法按照《征管办法》的规定提供《机动车销售统一发票》或有效凭证的,主管税务机关应受理纳税申报。
State Administration of Taxation of all provinces, autonomous regions, municipalities directly under the Central Government and cities specifically designated in the plan: Measures for the Administration of the Collection of Vehicles’ Purchase Tax (Order No. 15 of the State Administration of Taxation, hereinafter referred to as the Measures for the Administration of Tax Collection) After the hair was sent out, some problems were found in the implementation throughout the country and it was hoped that the SAIC would make it clear. I hereby make the following notice on the relevant issues: I. How to handle the issue of tax returns on unused vehicles (I) For taxpayers who have used taxpayers, taxpayers can not apply for tax reimbursement formalities due to force majeure in accordance with the “Measures for the Administration of Tax Collection” The provisions of “motor vehicle sales uniform invoice” or valid certificate, the competent tax authorities should accept the tax returns.