Group 1 - The article emphasizes the development of rural characteristic industries and the promotion of tax incentives for agricultural production [1] - Rural residents owning motorcycles, tricycles, and low-speed trucks can benefit from regular tax reductions or exemptions on vehicle and vessel tax [1][2] - The policy allows provincial, autonomous region, and municipality governments to adjust tax policies based on local conditions [1] Group 2 - Eligibility criteria include ownership and primary use of motorcycles, tricycles, and low-speed trucks in rural areas [2] - Definitions provided for tricycles (maximum speed of 50 km/h) and low-speed trucks (diesel-powered, maximum speed of 70 km/h) [2] - The legal basis for the policy is outlined in the Vehicle and Vessel Tax Law of the People's Republic of China [3]
农村居民拥有使用的三轮汽车等定期减免车船税
蓝色柳林财税室·2025-11-02 14:43