(February 1, 2007 of finance and the State administration of taxation announced come into force on the date of promulgation, 46th), first under the People's Republic of China interim regulations on vehicle tax (hereinafter regulations), these rules are formulated.
    The second Ordinance mentioned in the first paragraph of Article Manager, refers to the administrative right to the vehicle, do not have ownership of the unit.
    Ordinances mentioned in the second paragraph of article III of the travel management, refers to public security, transportation, agriculture, fishing, military and other sectors of travel management functions according to law.
    Fourth in airports, ports and other places or jobs within the enterprise, registered with the travel management and travel, he shall pay the tax.
    The fifth section (a) of non-motor vehicles mentioned in item refers to vehicles propelled by human or animal power, and comply with the relevant national standards for the disabled motorized wheelchairs, electric bicycles and other vehicles; non-motorized boat refers to itself without power, relying on external shipping; non-motorised barge was registered in ship management sector for barge non-motorized boats.
    The sixth section (b) referred to the tractor, refers to agriculture (agricultural machinery) of vehicles registered as tractor. The seventh section (c) referred to fishing and aquaculture fishing vessels, are registered in the fishing vessel management for fishing boat or ship fisheries vessel.
    Not included in the fisheries management sector registered fishing vessels or types other than fisheries vessels.
    The eighth section (d) referred to the exclusive use of the army, the armed police and vessels, is in accordance with the provisions in the army, armed police vehicles and management departments registration, and licensed as the military, the armed police licence and vessel.
    Nineth section (e) referred to the police vehicle, 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.
    The tenth section (VII) referred to the relevant Chinese laws, and refers to the People's Republic of China diplomatic privileges and immunities and the People's Republic of China regulations on consular privileges and immunities.
    The 11th foreign embassies, consulates and international organizations in China and its relevant personnel in the handling section (VII) provision of tax matters, should be issued by the competent local tax authority the agency or personal identity document and proof of vehicle ownership, and affirmed that a tax-free basis and rationale. 12th taxpayers failing to travel management Department to deal with tax and vessel registration, acquisition of vehicles contained in invoices issued in the month as obliged to pay taxes on time.
    No registration procedures for travel and is unable to provide travel purchase invoices, approved by the competent local tax authority for tax liability occurred. 13th acquisition of new vessels, year of purchase of the tax payable from tax month by month. Calculation formula for: = years should tax amount should tax amount =-the-the-the-the-the-the-the-the-the x should tax month number 12 =tbl/> 14th article in a tax annual within, has-paid of travel was stolen Rob, and scrap, and out lost of, taxpayers can by about management organ issued of proved and-paid proved, to tax location of competent place tax organ application returned since was stolen Rob, and scrap, and out lost month up to the
    During the end of the tax year in taxes.
    Refund theft of travel, lost, taxpayers from the certificate issued by the public security organs should be calculated and paid taxes in the month.
    15th collected by withholding payment of motor vehicle and vessel tax, taxpayers should buy compulsory traffic accident liability insurance for motor vehicles are also subject to tax. 16th a taxpayer shall be filed with the competent local tax authority and withholding travel-related information.
    Refuse to provide, in accordance with the People's Republic of China deal with the relevant provisions of the tax collection and management law. 17th paid or in accordance with section (g), the fourth Ordinance of tax relief vehicles, taxpayers at the time of purchase of compulsory traffic accident liability insurance for motor vehicles, should provide the withholding tax certificate issued by the current year's tax-paid vouchers or tax certificate.
    Cannot provide proof of payment receipts or tax breaks, should purchase an insurance policy, according to the local car tax rate calculated and paid taxes.
    18th collection on behalf of the taxpayers withholding tax dispute, may appeal to the local competent tax authorities where the tax.
    19th a taxpayer when purchasing a compulsory traffic accident liability insurance for motor vehicles to pay taxes, no taxes to the local taxation authorities. 20th withholding at the time of collecting taxes, should be indicated in the insurance policy of compulsory traffic accident liability insurance for motor vehicles tax information as proof of taxpayer-paid. Unless otherwise specified, withholding agents are no longer issued to the taxpayer deduct applicable tax voucher.
    Taxpayers in case of need, can indicate the tax information policy to the competent local tax authority to issue tax payment voucher. 21st withholding agent shall promptly remit the collection on behalf of tax and local tax authorities.
    Specific terms of withholding tax solutions, from various provinces, autonomous regions and municipalities directly under the local tax authorities in accordance with laws and administrative regulations determine.
    22nd local tax authority shall, in accordance with the provisions of article collected through withholding payment of travel tax to pay the fee. 23rd ordinances of the travel tax taxable items in the form of passenger cars, divided into large passenger cars, midsize passenger cars, small buses and mini buses 4 sub items. Among them, the large bus refers to the approved number of passengers greater than or equal to 20 people passenger cars medium bus refers to the approved passenger more than 9 and less than 20 people passenger cars minivans refers to the approved number of passengers is less than or equal to 9 persons for passenger motor cars; mini car refers to the engine cylinders total capacity is less than or equal to 1 l passenger cars.
    Passenger car taxes every tax year as follows: (a) the large buses, 480 to 660 Yuan, (ii) the medium bus, 420 to 660 Yuan, and (iii) small passenger car, 360 to 660 Yuan (d) minibus, 60 to 480 Yuan.
    24th ordinances of the travel tax taxable items in the form of three-wheeled vehicle, management refers to the vehicle registration for the three-wheeled car or three-wheeled farm transporter vehicles.
    Table of regulations of the travel tax taxable items in the truck, refers to the registration in the vehicle Management Department for low-speed trucks or four-wheeled farm transport vehicle of a motor vehicle.
    25th ordinances of the travel tax taxable items in the form of special-purpose vehicles, is a device-specific equipment or instruments, used for special operations vehicles; wheeled machinery refers to handling, mining, leveling device of wheeled machinery itself. Special vehicles and wheeled machinery tax in deadweight tonne, up to 16 Yuan to 120 Yuan a year.
    Specific taxes from provinces, autonomous regions and municipalities tax standards on light trucks determine within the prescribed range.
    26th notchback in accordance with tax on truck units and the tax rate levied taxes.
    27th article Ordinance travel tax items tax table in the of ship, specific applies tax for: (a) net tonnage is less than or is equal to 200 tons of, each tons 3 Yuan; (ii) net tonnage 201 tons to 2000 tons of, each tons 4 Yuan; (three) net tonnage 2001 tons to 10000 tons of, each tons 5 Yuan; (four) net tonnage 10001 tons and above of, each tons 6 Yuan.
    28th Ordinances the draught of the vessel tax taxable items in the table, is designed specifically for drag (pushing) the ships carrying the Professional operation of the ship.
    Draught according to 1 ton per 2 HP engine power reduced net tonnage calculation of levying taxes. 29th covered by the Ordinance and these rules approved passenger, tax, net tonnage, horsepower, weight standards to travel management travel issued by the registration certificate or certificate whichever is contained in the corresponding project.
    Taxpayers failing to travel management departments registration, tax standards to travel above the factory certificate or import certificates contained in the corresponding item whichever; cannot provide travel factory certificate or import certificates by the competent local tax authority according to the conditions and in the light of similar travel travel authorized. Weight ends in 0.5 tonnes (0.5 tons), calculated in accordance with 0.5 tons over 0.5 tons, calculated in accordance with 1 ton. Net tonnage of ships ends in 0.5 tonnes (0.5 tons) is not calculated, computed in accordance with 1 ton of over 0.5 tons.
    1 tons of small vessel, shall be calculated in accordance with 1 ton.
    Article 30th referred to weight of the regulation and these rules, refers to the vehicle's curb weight.
    The 31st article of the tax years referred to in rules, since the Gregorian calendar from January 1, to December 31.
    Article 32nd 2007 tax year, tax calculated according to the provisions of the Ordinance or these rules to pay.
    Article 33rd in all provinces, autonomous regions, and municipalities directly under the Ordinance and these rules, formulate specific measures for the implementation of the relevant provisions of, and report to the Ministry of finance and State administration of taxation, for the record.
                          34th article of the rules come into effect as of the date.