People's Republic Of China Vessel Tax Law

Original Language Title: 中华人民共和国车船税法

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People's Republic of China presidential order (43rd)

People's Republic of China travel tax act by the People's Republic of China Standing Committee of the 11th National People's Congress adopted at the 19th meeting, on February 25, 2011, are hereby promulgated and, as of January 1, 2012.

People's Republic of China President Hu Jintao
  
February 25, 2011 People's Republic of China vessel tax law
  (February 25, 2011 adopted at the 19th session of the Standing Committee of the 11th NPC)

Article in the People's Republic of China territory belonging to the vessel to this Act provisions of the tax table taxable vehicles, ships (hereinafter car) owners or managers, for taxes on taxpayers, should pay taxes according to this law.

Vessel the applicable taxes, in accordance with article II of this law, implementation of the travel tax taxable items and tax tables.

Vehicle specific application of taxes from provinces, autonomous regions and municipalities, in accordance with the car taxable to this Act table tax under provisions of the State Council.

Ship specific taxes by the State Council in the car taxable to this Act table of provisions within the range identified.

Article the following vehicles are exempt from tax:

(A) fishing and aquaculture fishing vessels;

(B) the exclusive use of the army, the armed police force vehicles;

(C) travel for police;

(D) in accordance with the law, shall be exempt from foreign embassies, representative offices of international organizations and their personnel-related travel. Fourth energy saving, the use of new energy vehicles can be reduced or exempted taxes; by the severe impact of natural disasters on tax problems and other tax reduction or exemption for special reasons, can reduce or exempt taxes.

Specific measures shall be formulated by the State Council, and submitted to the Standing Committee of the national people's Congress for the record.

Fifth of provinces, autonomous regions and municipalities according to the situation on the ground, public transport boats, owned and mainly in the rural area of rural residents use motorcycles, three-wheeled vehicles and low-speed trucks regularly to reduce or exempt taxes.

Sixth in the compulsory third party liability insurance for motor vehicles business insurance for motor vehicle tax withholding shall, when premiums collected taxes according to law, and provide the applicable tax voucher. Article seventh car location for payment of vehicle registration or vehicle tax withholding is located.

Law does not require registration of vehicles, location for payment of travel tax and vessel owners or managers are located.

Article eighth car tax liability occurred to obtain vehicle ownership or management of the month. Nineth car annual pay.

Specific tax period by the people's Governments of provinces, autonomous regions and municipalities.

Tenth public security, transportation, agriculture and fishing vessel registration management, ship inspection bodies and tax withholding of Industry Department in terms of providing travel-related information, assist the tax authorities in strengthening tax collection and administration. Application for vehicle owners or persons in charge of vehicle registration, periodic inspection procedures, shall be submitted to the public security organs traffic management taxes or tax exemption certificate.

Public security organs traffic management Department has verified the related formalities.

11th travel tax collection and management, in accordance with this law and the People's Republic of China regulations of the law on tax collection and management.

12th State in accordance with this law, formulate rules for its implementation. 13th article this law shall enter into force on January 1, 2012.

Published by the State Council on December 29, 2006 the People's Republic of China interim regulations on vehicle tax abolished at the same time.

Attached:

Travel tax taxable items and tax tables

Category: passenger cars (the engine cylinder capacity (displacement) tranche) 1.0 l (inclusive) tax on the following units: each year base amount: 60 to 360 Yuan Note: authorized passenger capacity 9 persons (including)

Category: passenger cars (the engine cylinder capacity (displacement)) more than 1.0 litres to 1.6 l (inclusive) tax unit: per vehicle per year base amount: 300 to 540 Yuan Note: authorized passenger capacity 9 persons (including)

Category: passenger cars (the engine cylinder capacity (displacement)) more than 1.6 l to 2.0 l (inclusive) tax unit: per vehicle per year base amount: 360 to 660 Yuan Note: authorized passenger capacity 9 persons (including)

Category: passenger cars (the engine cylinder capacity (displacement)) more than 2.0 liters to 2.5 liters (inclusive) tax unit: per vehicle per year base amount: 660-1200 Yuan Note: authorized passenger capacity 9 persons (including)

Category: passenger cars (the engine cylinder capacity (displacement) tranche) of more than 2.5 liters to 3.0 l (inclusive) tax unit: per vehicle per year base amount: 1200 to 2400 Yuan Note: authorized passenger capacity 9 persons (including)

Category: passenger cars (the engine cylinder capacity (displacement)) more than 3.0 l to 4.0 l (inclusive) tax unit: per vehicle per year base amount: 2400-3600 Yuan Note: authorized passenger capacity 9 persons (including)

Category: passenger cars (the engine cylinder capacity (displacement) tranche) 4.0-liter tax on these units: each year base amount: 3600 to 5400 Note: authorized passenger capacity 9 persons (including)

Category: passenger car tax for commercial vehicles unit: per vehicle per year base amount: 480-1440 Yuan Note: approved passenger-carrying more than 9 persons, including the tram

Category: commercial vehicle truck unit to be collected: curb weight tonne year base amount: 16 Yuan to 120 Yuan notes: including semi-trailer towing vehicle, three-wheeled vehicles and low-speed trucks

Category: trailer unit to be collected: curb weight tonne year base amount: based on truck tax 50% Note: (empty)

Category: other vehicles special operations unit to be collected: curb weight tonne year base amount: 16 Yuan to 120 Yuan Note: not including tractors

Category: other vehicles wheeled machinery unit to be collected: curb weight tonne year base amount: 16 Yuan to 120 Yuan Note: not including tractors

Category: motorcycle tax units: each year base amount: 36 Yuan to 180 yuan notes: (empty)

Category: ship mobile ship tax units: year base amount per tonne net tonnage: 3 to 6 notes: draught, non-motorized barge, respectively according to the motor vessel calculated on the amount of 50% Category: ship yacht tax units: hull length/m year base amount: 600 Yuan to 2000 Yuan Note: (empty)