Order of the President of the People's Republic of China No. 43 The Vehicle and Vessel Tax Law of the People's Republic of China, adopted at the 19th Meeting of the Standing Committee of the Eleventh National People's Congress of the People's Republic of China on February 25, 2011, is hereby promulgated and shall come into force as of January 1, 2012. Hu Jintao, President of the People's Republic of China February 25, 2011 Vehicle and Vessel Tax Law of the People's Republic of China (Adopted at the 19th Meeting of the Standing Committee of the Eleventh National People's Congress on February 25, 2011) Article 1 The owners or managers of vehicles and ships (hereinafter referred to as "vehicles and ships") within the territory of the People's Republic of China that are specified in the Table of Taxable Items and Amounts of Vehicle and Ship Tax annexed to this Law are taxpayers of vehicle and ship tax and shall pay vehicle and ship tax in accordance with this Law. Article 2 The applicable tax amount of vehicles and vessels shall be subject to the attached Table of Taxable Items and Amounts of Vehicle and Vessel Taxes. The specific applicable tax amount of vehicles shall be determined by the people's governments of provinces, autonomous regions and municipalities directly under the Central Government in accordance with the range of tax amount specified in the attached Table of Taxable Items and Amounts of Vehicle and Vessel Tax and the provisions of the State Council. The specific applicable tax amount for ships shall be determined by the State Council within the range of tax amount specified in the Table of Taxable Items and Amounts of Vehicle and Ship Taxes annexed to this Law. Article 3 The following vehicles and vessels shall be exempted from vehicle and vessel taxes: （1） Fishing and aquaculture vessels; （2） Vehicles and ships specially used by the army and armed police forces; （3） Police vehicles and ships; （4） Vehicles and vessels of foreign embassies and consulates in China, representative offices of international organizations in China and their related personnel that should be exempted from tax according to law. Article 4 Vehicle and vessel taxes may be reduced or exempted for vehicles and vessels that save energy and use new energy; If it is difficult to pay taxes due to serious natural disasters or there are other special reasons why it is really necessary to reduce or exempt taxes, the vehicle and vessel tax may be reduced or exempted. The specific measures shall be formulated by the State Council and reported to the Standing Committee of the National People's Congress for the record. Article 5 The people's governments of provinces, autonomous regions and municipalities directly under the Central Government may, according to the actual local conditions, reduce or exempt the vehicle and vessel tax on public transport vehicles and vessels, and on motorcycles, tricycles and low-speed trucks owned by rural residents and mainly used in rural areas. Article 6 An insurance institution engaged in the compulsory third-party liability insurance business for motor vehicles is a withholding agent of motor vehicle vehicle and vessel tax, which shall collect the vehicle and vessel tax according to law when collecting the insurance premium, and issue a tax collection certificate. Article 7 The place of payment of vehicle and vessel tax shall be the place of registration of the vehicle and vessel or the place where the vehicle and vessel tax withholding agent is located. For vehicles and vessels that do not need to be registered according to law, the place of tax payment of vehicle and vessel tax shall be the place where the owner or manager of the vehicle and vessel is located. Article 8 The time when the vehicle and vessel tax liability occurs is the month when the ownership or management right of the vehicle and vessel is obtained. Article 9 Vehicle and vessel taxes shall be declared and paid annually. The specific time limit for tax declaration and payment shall be stipulated by the people's governments of provinces, autonomous regions and municipalities directly under the Central Government. Article 10 The public security, transportation, agriculture, fishery and other vehicle and vessel registration departments, ship inspection agencies and the competent industry departments of vehicle and vessel tax withholding agents shall assist the tax authorities in strengthening the collection and administration of vehicle and vessel tax in providing information about vehicles and vessels. When applying for vehicle registration and regular inspection procedures, the vehicle owner or manager shall submit a certificate of tax payment or exemption according to law to the traffic management department of the public security organ. The traffic management department of the public security organ shall go through relevant procedures after verification. Article 11 The collection and administration of vehicle and vessel taxes shall be carried out in accordance with the provisions of this Law and the Law of the People's Republic of China on the Administration of Tax Collection. Article 12 The State Council shall, in accordance with this Law, formulate implementing regulations. Article 13 This Law shall come into force as of January 1, 2012. The Provisional Regulations of the People's Republic of China on Vehicle and Vessel Taxes promulgated by the State Council on December 29, 2006 shall be repealed at the same time. Attachment: Table of Vehicle and Vessel Taxes Taxable item: passenger vehicles [classified according to engine cylinder capacity (exhaust volume)] Taxable unit below 1.0L (inclusive): annual base tax per vehicle: 60 yuan to 360 yuan Remarks: the approved passenger capacity is less than 9 people (inclusive) Taxable item: passenger cars [classified according to engine cylinder capacity (exhaust volume)] Taxable unit of more than 1.0L to 1.6L (inclusive): annual base tax per vehicle: 300 yuan to 540 yuan Remarks: the approved passenger capacity is less than 9 people (inclusive) Taxable item: passenger vehicles [classified according to engine cylinder capacity (exhaust volume)] above 1.6L to 2.0L (inclusive) Taxable unit: annual base tax per vehicle: 360 yuan to 660 yuan Remarks: the approved passenger capacity is less than 9 people (inclusive) Taxable item: passenger vehicles [classified according to engine cylinder capacity (exhaust volume)] from 2.0L to 2.5L (inclusive) Taxable unit: annual base tax per vehicle: 660 yuan to 1200 yuan Remarks: the approved passenger capacity is less than 9 people (inclusive) Taxable item: passenger vehicles (classified according to engine cylinder capacity (exhaust volume)). Taxable unit: annual base tax per vehicle: 1200 yuan to 2400 yuan. Remarks: the approved passenger capacity is less than 9 people (including 9 people) Taxable item: passenger vehicles [classified according to engine cylinder capacity (exhaust volume)] above 3.0L to 4.0L (inclusive) Taxable unit: annual base tax per vehicle: 2400 yuan to 3600 yuan Remarks: the approved passenger capacity is less than 9 people (inclusive) Taxable item: passenger vehicles [classified by engine cylinder capacity (exhaust volume)] above 4.0L Taxable unit: annual base tax per vehicle: 3600 yuan to 5400 yuan Remarks: the approved passenger capacity is less than 9 persons (inclusive) Taxable item: commercial vehicles and buses Taxable unit: annual base tax per vehicle: 480 yuan to 1440 yuan Remarks: the approved number of passengers is more than 9, including trams Taxable item: commercial vehicles and trucks Taxable unit: curb weight/ton Annual base tax: 16 yuan to 120 yuan Remarks: including semi-trailer tractor, three wheel vehicle and low-speed truck Tax item: tax unit of trailer: annual base tax per ton of curb weight: calculated as 50% of truck tax Remarks: (blank) Taxable item: other special vehicles Taxable unit: kerb weight Annual base tax per ton: 16 yuan to 120 yuan Remarks: tractors are not included Tax item: other vehicles, wheeled special mechanical vehicles, tax unit: curb weight, per ton, annual base tax amount: 16 yuan to 120 yuan Remarks: tractors are not included Taxable item: motorcycle Taxable unit: annual base tax per vehicle: 36 yuan to 180 yuan Remarks: (blank) Tax item: ships, motor ships, tax unit: net tonnage, per ton, annual base tax amount: 3 yuan to 6 yuan Note: tugs and non motor barges are calculated at 50% of the tax amount of motor ships respectively Taxable item: ship yacht Taxable unit: hull length per meter Annual base tax: 600 yuan to 2000 yuan Remarks: (empty) |
