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国家税务总局交通运输部公告2015年第57号根据《国务院关于取消非行政许可审批事项的决定》(国发〔2015〕27号),公共汽电车辆免征车辆购置税的审核项目予以取消。为落实《财政部国家税务总局关于城市公交企业购置公共汽电车辆免征车辆购置税的通知》(财税〔2012〕51号)要求,现就城市公交企业办理相关免税手续问题公告如下:一、城市公交企业到车辆购置税征收管理机关办理车辆购置税免税手续,应当提供《车辆购置税征收管理办法》规定的相关
Notice of the Ministry of Transport of the State Administration of Taxation Announcement 2015 No. 57 According to the “Decision of the State Council on Canceling the Examination and Approval of Non-Administrative Licensing Issues” (Guo Fa [2015] No. 27), the examination items for exempting the purchase of motor vehicles from buses for public electric vehicles have been canceled. In order to implement the requirements of the Notice of the Ministry of Finance and the State Administration of Taxation on the Purchase of Bus Vehicles Exempted from Purchase of Vehicles by Urban Public Transport Businesses (Cai Shui [2012] No. 51), the following is announced on the relevant tax exemption formalities for urban public transport enterprises: Urban public transport enterprises to the vehicle purchase tax collection and management agencies for the vehicle purchase tax exemption procedures should be provided “vehicle purchase tax collection and management” provisions of the relevant