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鉴于机动车辆丢失后,纳税人不再拥有和使用该车辆,对于已经按年缴纳了车船使用税的机动车辆出现丢失的情况,应当予以退税。纳税人可在车辆丢失后,凭车船使用税完税凭证和公安部门出具的车辆丢失证明,向车辆纳税所在地的地方税务机关提出退税申请,地方税务机关经审核后应依据有关规定办理退税。车船使用税退税额应按月计算。退税的起止时间为:从机动车辆丢失的次月起至纳税年度终了的当月止。丢失车辆办理退税后车辆又找回物归原主的,纳税人应从公安机关出具的丢失车辆发还证明的次月起计算缴纳车船使用税。(2004年12月21日印发)
In view of the loss of motor vehicles, taxpayers no longer own and use the vehicle, for the annual payment of motor vehicles and motor vehicles using the tax losses, should be refunded. After the vehicle is lost, the taxpayer may submit a tax refund application to the local tax authority where the vehicle tax is located, on the basis of the duty-paid tax certificate issued by the vehicle and vessel and the vehicle loss certificate issued by the public security department. After review, the local tax authority shall handle the refund according to the relevant provisions. Taxes on travel tax should be calculated on a monthly basis. Tax rebate starting and ending time: from the loss of motor vehicles from the month until the end of the tax year ended. Lost vehicles for tax rebate after the vehicle has returned to the original owner, the taxpayer should be issued by the public security organs to prove the loss of vehicles from the next month to calculate the payment of travel tax. (Issued on December 21, 2004)