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法律與法規命令

Tax Act:
Regulations of Reduced/Refund Commodity Tax for the Purchase New Heavy-duty Vehicle with Scrapping of Old Heavy-duty Vehicle
Article 7
Content:
Importers of new heavy-duty vehicles which are in compliance with the Act , when said vehicle is imported, first pay commodity tax and acquire proof of tax payment, then apply for reduction or refund of commodity tax within the prescribed deadline.
When Customs in the area where the original importer is located approves the reduction or refund of commodity tax for the entire vehicle, it shall issue a notice of approval to the importer and disburse the reduction of commodity tax on the new heavy-duty vehicle to the real new vehicle purchaser.
 Update:2019-12-31

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