People's Republic Of China Vessel Tax Law Implementation Regulations

Original Language Title: 中华人民共和国车船税法实施条例

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People's Republic of China promulgated by Decree No. 611

                        
People's Republic of China vessel tax law regulation on the implementation of the State Council on November 23, 2011 182th Executive Council, are hereby promulgated and, as of January 1, 2012.
                           
Prime Minister Wen Jiabao

The December 5, 2011
  People's Republic of China vessel tax law implementation regulations

Article in accordance with the People's Republic of China travel Tax Act (hereinafter referred to as vessel tax law) provides that this Ordinance is enacted.

Vehicle and vessel tax law article article II, ships, refers to:

(A) law on vessel registration and management departments registration of motor vehicles and ships;

(B) the law does not need to be registered with the vehicle registration authorities in the place of the units or operating motor vehicles and ships.

Third of provinces, autonomous regions, and municipalities under the vehicle and vessel tax law the tax taxable items set out in the table annexed vehicles specific tax, should be guided by the following principles:

(A) passenger cars according to the increasing emissions from small to large tax;

(B) passenger cars in accordance with the approved number of passengers under 20 and 20 (or more) Division two, increasing taxes.

Established by the Governments of provinces, autonomous regions and municipalities directly under the vehicle-specific applicable tax shall be reported to the State Council for the record.

Article fourth motor vessel specific tax as follows:

(A) the net tonnage of no more than 200 tons, 3 Yuan per ton;

(B) net tonnage of more than 200 tons but not exceeding 2000 tons, 4 Yuan per ton;

(C) net tonnage exceeding 2000 tons but not exceeding 10000 tons, and 5 Yuan per ton;

(D) exceeding 10000 tons net tonnage, 6 Yuan per ton.

Draught by net tonnage of 0.67 tonnes per 1-kilowatt reduced engine power imposing travel tax.

Article fifth yacht specific tax as follows:

(A) the hull length of not more than 10 m, 600 Yuan per meter;

(B) the hull more than 10 metres but not exceeding 18 metres in length and 900 Yuan per meter;

(C) the hull of more than 18 metres and not more than 30 metres in length, 1300 Yuan per meter;

(D) the hull of over 30 metres in length, per meter 2000 Yuan;

(E) auxiliary power sail boats, 600 Yuan per meter.

Sixth vessel tax law and the Ordinance relate to emissions, curb weight, the authorized number of passengers, the net tonnage and kilowatts, hull length, to vehicle registration authorities issuing vehicle registration certificates or data contained in driving permit shall prevail.

Travel not requiring registration by law and registered according to law and is not registered or is unable to provide travel of the vehicle registration certificate, driving licence, travel factory certificate or import certificate marking of technical data, data subject; cannot provide travel factory certificate or import certificate, approved by the competent tax authorities taking into account the relevant national standards, not approved by the references of the national standards of similar vehicles.

Article seventh vessel tax law of article III of the said fishing and aquaculture fishing vessels, refers to the fishing ship registration authorities for fishing boats or ships of the culture ship.

Article eighth vessel tax law of article III of the army, the armed police force dedicated vessels, is in accordance with the provisions in the army, the armed police force and vessel registration and management departments registration, and licensed as the army, armed police vehicles.

Nineth vessel tax law of article III of the said vehicles for police use, refers to the public security organs, the organs of State security, prisons, re-education through labour management organs and people's courts and people's procuratorates licensed as police vehicles and police special-purpose ships. Article tenth energy conservation and use of new-energy vehicles may be exempted or levied taxes.

The range of vehicles are exempted or levied taxes on, fiscal and tax departments under the State Council relevant departments of the State, approved by the State Council. To tax affected by earthquakes, floods and other natural disasters difficulties, as well as other tax breaks for special reasons indeed travel can be reduced or exempted taxes within a certain period.

Specific relief period and the amount determined by the people's Governments of provinces, autonomous regions and municipalities and submitted to the State Council for the record.

11th vehicle tax collected by the local tax authorities are responsible for.

Article 12th tax withholding at the time of collecting taxes, should be compulsory traffic accident liability insurance for motor vehicles insurance policy premiums indicated on the invoice has tax information, as applicable tax voucher.

13th-paid or vehicle tax according to law, taxpayers should provide the withholding agent registration issued by the competent tax authorities to tax payment receipt or exemption certificate.

Taxpayers are not in accordance with the provisions of article 14th pay travel tax, withholding at the time of collecting taxes, can take to collect late fees of payment of tax arrears.

15th withholding has been collecting payment of travel tax, taxpayers are no longer registered with the vehicle to the competent tax authorities and pay taxes.

No withholding, the taxpayers should pay taxes to the competent tax authorities to declare.

16th when taxpayers pay taxes, should provide reflect emissions, curb weight, the authorized number of passengers, the net tonnage and kilowatts, hull length and corresponding tax related information documents and tax authorities required to provide other information as needed.

Taxpayers in previous years have provided information that is listed in the preceding paragraph, you can no longer provide.

Article 17th vehicle and vessel tax taxpayers tax location of provinces, autonomous regions and municipalities to determine specific taxes to pay travel tax. Article 18th withholding agent shall promptly remit the collected pay taxes and late fees, and reporting to the competent tax authorities. Withholding agent to the tax authorities when you remit the taxes and late fees, and shall report and submit the details of taxes and fees deduction.

Solutions of withholding taxes and late fees, period, by provinces, autonomous regions and municipalities directly under the local tax authorities in accordance with laws and administrative regulations determine. 19th acquisition of new vessels, year of purchase of the tax payable from tax month by month.

Tax payable for year taxes divided by 12 times the tax number of months.

In a tax year, has resorted to robbery of vehicles, scrap, loss, taxpayers issued by relevant authorities and proof of payment receipts, applied to the local competent tax authorities where the tax return since the robbery, scrapped, destroyed or lost during the months up to the end of the tax year in taxes.

Refund theft of vehicle was recovered, the taxpayer from the certificate issued by the public security organs should be calculated and paid taxes in the month.

20th already pay taxes on travel within the same tax year for transfer of ownership, without any additional tax or refund.

Article 21st vessel tax law referred to in article eighth made car ownership or management of the month should be in order to purchase travel invoice or other proof of date shown for that month.

22nd tax authorities can be registered in travel management, vehicle inspection bodies dealt with Office space travel tax matters.

Public security organs traffic management in the vehicle registration and regular inspection procedures, verification, taxes or tax exemption certificate is not provided, no relevant formalities. Article 23rd car annual report each month is calculated, one-time payment.

Tax year as the Gregorian calendar from January 1 to December 31.

24th temporary entry of foreign travel and Hong Kong S.A.R., and Macau S.A.R., and Taiwan travel, no travel tax.

25th paying tonnage tax pursuant to the provisions of section motor vessel, vessel tax law tax exemption within 5 years from the date of implementation.

Law does not require registration of vehicles registered by airports, ports, railway stations or operation of vessels, and vessel tax law tax exemption within 5 years from the date of implementation.

Vessel tax attached to the 26th and vessel tax law in the form of taxable vehicles, ships as follows:

Passenger cars, refers to the design and technical characteristics are mainly used for carrying passengers and their carry-on baggage, the approved number of passengers in the cars with no more than 9 persons, including the driver.

Commercial vehicles, is among passenger cars, and on the design and technical characteristics used for the carriage of passengers, freight cars, divided into passenger and freight vehicles.

Semitrailer tractors, traction semi-trailer is equipped with special devices for commercial vehicles.

Three-wheeled vehicle, refers to the maximum design speed of not more than 50 km per hour, with three wheels vehicles.

Low-speed trucks are powered by diesel engines, the maximum design speed of not more than 70 kilometers per hour, has a four wheel truck.

Trailers, refers to its design and technical features needed by a car or a tractor, for proper use of a non-powered road vehicles.

Special-purpose vehicle, refers to in its design and technical features on vehicles for specialized work.

Wheeled machinery, refers to a specific structure and function, equipped with rubber wheels can drive maximum design speed greater than 20 miles per hour wheel type construction machinery.

Motorcycle, means regardless of the drive mode, the maximum design speed greater than 50 km/h, or use the internal combustion engine, its emissions greater than 50 ml two-wheel or a tricycle. Shipping refers to various types of motor and non-motor ships as well as other mobile devices on the water, but the equipment on the ship's survival craft and except for craft less than 5 metres in length.

Which, mobile ship is refers to with machine advance of ship; draught is refers to specifically for drag (push) moving transport ship of professional job ship; non-mobile barge, is refers to in ship registration management sector registration for barge of non-mobile ship; yacht is refers to has built-in mechanical advance power plant, length in 90 meters following, main for tour sightseeing, and leisure entertainment, and water Shang sports, activities, and should has ship test certificate and airworthiness certificate of ship. 27th article of the regulations come into force on January 1, 2012.

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