Circular of the Ministry of Finance and the State Administration of Taxation concerning Relevant Tax Policies for Vehicles Road Toll Business tax

Circular of the Ministry of Finance and the State Administration of Taxation concerning Relevant Tax Policies for Vehicles Road Toll Business tax

Cai Shui [2000] No.139

December 15, 2000

The finance departments (bureaus) of all provinces, autonomous regions, municipalities directly under the Central Government, cities specifically designated in the state plan and local taxation bureaus:

According to relevant regulations of the Circular of the State Council concerning Approval and Transmission of Implementation Plan of the Ministry of Finance and State Development Planning Commission for Reform of Tax and Charge for Transportation and Vehicles (Guo Fa [2000] No.34), the circular on relevant tax policies concerning imposition of business tax on vehicles road toll is hereby given as follows:

Article 1 From October 22, 2000, all charges for vehicles road toll and lockage fee collected for raising capital to build roads, bridges, tunnels, ferry and lockage by the transportation and construction departments shall be verified by finance departments and prices, transportation and construction departments of the provinces, autonomous regions and municipalities; the charge standard shall be reported to the local government of the same level for approval after verification by the prices, finance, transportation and construction departments.
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