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国家税务总局公告2013年第36号为了方便纳税人,加快核定车辆购置税最低计税价格,提高征收效率,税务总局决定将增值税防伪税控系统有关数据导入机动车合格证电子信息系统,并上传税务总局。税务总局自动采集机动车出厂价格信息,并按规定审核下发车辆购置税最低计税价格。现将有关事项公告如下:一、车辆价格信息采集、上传和最低计税价格的确定(一)自2013年8月1日起,国内机动车生产企业和国外机动车进口企业(不含进口自用,以下统称机动车生产企业)销售
State Administration of Taxation Announcement No. 36 of 2013 In order to facilitate the taxpayers and speed up the verification of the minimum taxable vehicle purchase tax price and improve the collection efficiency, the State Administration of Taxation decided to import the relevant data of the VAT anti-fraud tax control system into the vehicle electronic certificate system and Upload tax bureau. The State Administration of Taxation automatically collects the ex-factory price information of motor vehicles and, in accordance with the relevant provisions, examines the minimum taxable prices for the vehicle purchase tax. The relevant matters are hereby announced as follows: I. Vehicle Price Information Collection, Upload and Determination of Minimum Taxable Prices (I) Effective from 1 August 2013, domestic motor vehicle manufacturers and foreign motor vehicle importers (excluding import-used ones , Hereinafter referred to as motor vehicle manufacturers) sales