Circular of the State Administration of Taxation on the Administration and Collection of the Vehicle and Vessel Usage Tax

Circular of the State Administration of Taxation on the Administration and Collection of the Vehicle and Vessel Usage Tax
Circular of the State Administration of Taxation on the Administration and Collection of the Vehicle and Vessel Usage Tax 

Cai Shui Zheng Zi [1987] No.7 

May 26, 1987 

Recently, certain regions have brought it to our attention that during the current administration and collection of the vehicle and vessel usage taxes, some local duty-paid vehicles are subject to an overlapping tax in other provinces or cities, thus causing problems in the smooth implementation of the vehicle and vessel usage taxes.
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