Our company bought a bulldozer, mainly for engineering. Does the bulldozer need to declare a car tax?
No car tax is required. In accordance with the Provisional Regulations on the purchase tax of vehicles, non transportation vehicles with fixed installations shall be exempted from tax.
Notice of the State Administration of Taxation on vehicle purchase tax policy and tax collection and management related issues (Guoshuifa No. [2004]160) regulations, the implementation of a car a vehicle purchase tax declaration system, non transport vehicles with fixed devices, duty-free.
The "non - transportation vehicles", as defined here, refer to excavators, graders, forklifts, loaders (forklifts), cranes (cranes), bulldozers and other construction machinery. Therefore, the bulldozer of the above company is a non - carrying vehicle with a fixed device, which shall be exempted from tax and shall not be required to declare the vehicle purchase tax.
