（PCPA注：非官方译本。当产生歧意时,应以法律中文原文为准。This English document is not an official translation. In case of discrepancy, the original Chinese version shall prevail.）

Notice of the State Administration of Taxation concerning Relevant Issues on Strengthening the Levy Administration of Motor Vehicle Taxes

State Administration of Taxation　　No.79[2005] of the State Administration of Taxation　　May 11, 2005

The bureaus of State taxation and the bureaus of local taxation of all provinces, autonomous regions, municipalities directly under the Central Government, and cities directly under state planning, Yangzhou Institute of Continuing Tax Education, and all entities within the State Administration of Taxation:

At present, the taxes to be levied on motor vehicles in the links of manufacture, sale, purchase and use mainly include value-added tax, consumption tax, vehicle purchase tax, vehicle and vessel usage tax, vehicle and vessel license and plate tax, etc. Among these taxes, the value-added tax and consumption tax paid by vehicle manufacturing enterprises, the value-added tax paid by vehicle distribution enterprises, and the vehicle purchase tax paid by vehicle users shall be levied by the bureaus of State taxation separately in the links of manufacture, sale and purchase. While the vehicle and vessel usage tax and the vehicle and vessel license and plate tax, which are paid by vehicle users shall be