瀏覽人數:1870247人
Manufacturers of new heavy-duty vehicles which are in compliance with the Act , when said vehicle is released from the factory, first issue the tax payment certificate of commodity tax calculated by law, and then apply for reduction or refund of commodity tax within the prescribed deadline.
When the National Taxation Bureau in the area where the manufacturer is located approves the reduction or refund of commodity tax for the entire vehicle, it shall issue a notice of approval to the manufacturer and disburse the reduction of commodity tax on the new heavy-duty vehicle to the real new vehicle purchaser.
