Inner Mongolia Autonomous Region, The Implementation Of The People's Republic Of China Travel Tax Act Measures 

Original Language Title: 内蒙古自治区实施《中华人民共和国车船税法》办法 

Read the untranslated law here: http://www.chinalaw.gov.cn/article/fgkd/xfg/dfzfgz/201307/20130700388853.shtml

Inner Mongolia autonomous region, the implementation of the People's Republic of China travel Tax Act approach (1th January 23, 2013, Inner Mongolia autonomous region people's Government Executive meeting February 6, 2013 192th in Inner Mongolia autonomous region people's Government promulgated by March 1, 2013) article in accordance with the People's Republic of China vessel tax law and the People's Republic of China vessel tax law implementation regulations, combined with State practice, these measures are formulated.

    Article, Inner Mongolia autonomous region is annexed to this approach within the administrative area of the travel provisions of the tax table taxable vehicle, ship owners or managers, for taxes on taxpayers, should be in accordance with the People's Republic of China vessel tax law and the People's Republic of China vessel tax law regulation on the implementation of these measures and to pay taxes.

    Vehicles and vessels in these measures refers to law on vessel registration and management departments registration of motor vehicles and ships, and does not need to be registered with the vehicle registration authorities in accordance with laws in place of the units or operating motor vehicles and ships.

    Article tax taxable items and tax, in accordance with the annexed to the way tax taxable items table of Inner Mongolia autonomous region.

    Fourth 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;

    (E) public transport ship;

    (F) rural area inhabitants, and is primarily used in rural and pastoral area motorcycles, three-wheeled vehicles and low-speed trucks.

    Fifth vessel tonnage tax paid pursuant to the provisions of section motor vessel and does not need to be registered with the vehicle registration authorities in accordance with law airports, ports, railway stations or operations of the vessel, since the People's Republic of China travel tax exemption within 5 years from the date of implementation of the tax. Article sixth of energy conservation, the use of new energy vehicles can reduce or exempt taxes.

    In accordance with the relevant provisions of the State. 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.

    Remission duration and amount set by the financial and administrative departments of the autonomous region, reported to the municipality for approval the Executive and submitted to the State Council for the record.

    Article seventh tax collected by the local tax authorities are responsible for.

    Eighth engaged in motor vehicle insurance agencies business of compulsory third party liability insurance for motor vehicle and vessel tax withholding shall, when premiums collected taxes according to law, and provide the applicable tax voucher. Nineth, travel tax annual report each month is calculated, one-time payment.

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

    Collected by withholding payment of travel tax, taxpayers should get the compulsory traffic accident liability insurance for motor vehicles are also subject to tax.

    Taxpayer purchased travel and pay their own taxes, should pay taxes since prior to the 30th when the obligation to pay taxes.

    Tenth insurance agency pay travel tax service fees in accordance with the relevant provisions of the State.

    11th travel tax collection and management in accordance with the People's Republic of China Law on tax collection and management, the People's Republic of China vessel tax law and the People's Republic of China vessel tax law implementation regulations and the provisions of these measures.

    12th ship public transportation in these measures refers to obtain operational qualification, implement standard fare under the price control Department, within the prescribed time, route and site operations for public passenger and bear part of the social welfare services or travel to perform Government-directed tasks. 13th these measures come into force on March 1, 2013.

    August 23, 2007, issued by the autonomous regional people's Government of the Inner Mongolia travel tax measures for the implementation of the (autonomous regional people's Government, the 149th) repealed simultaneously.

Attached: Inner Mongolia travel tax taxable items and tax tables
┌───────────────┬────┬──────────────┬──────┐
│ 税目                         │计税单位│           年税额           │    备注    │
├──┬────────────┼────┼──────────────┼──────┤
│乘用│1.0升(含)以下的       │        │           300元            │            │
│车[├────────────┤        ├──────────────┤            │
│ │ More than 1.0 litres to 1.6 l (inclusive) │ │ 360 │ │
│动机├────────────┤        ├──────────────┤            │
¦ Cylinder more than 1.6 l to 2.0 l (inclusive) │ │ 420 │ │
│ ├ Capacity--------------┤ ├ per------------------approved passenger ┤ │
│ (Row ¦ more than 2.0 liters to 2.5 liters (inclusive) │ │ │ 9 900 Yuan (including), │
│气量├────────────┤        ├──────────────┤下          │
│) │ More than 2.5 liters to 3.0 l (inclusive) │ │ 1800 │ │
│档]├────────────┤        ├──────────────┤            │
│ │ More than 3.0 liters to 4.0 l (inclusive) │ │ 3000 │ │
│    ├────────────┤        ├──────────────┤            │
│    │4.0升以上的             │        │           4500元           │            │
├──┼────────────┼────┼──────────────┼──────┤
Approved passenger ││││ 9 people younger than 20 were approved passenger │ │
│ │ A │ │ passenger cars, each with 720; │ 9 or more, │
Approved passenger ││││ 20 or more (inclusive) │ enclosed tramway │             │    │                        │        │的,每辆900元。
│            │
│商用├────────────┼────┼──────────────┼──────┤
│ 车 │                        │        │            84元            │包括半挂牵引│
│    │          货车          │整备质量│                            │车、三轮汽车│
│    │                        │  每吨  │                            │和低速载货汽│
│    │                        │        │                            │车等        │
├──┼────────────┼────┼──────────────┼──────┤
│挂车│                        │整备质量│            42元            │            │
│    │                        │  每吨  │                            │            │
├──┼────────────┼────┼──────────────┼──────┤
│其他│       专用作业车       │整备质量│            84元            │            │
│ ├ Vehicles--------------tonne ┤ ├------------------┤ excluding tractors │
│    │     轮式专用机械车     │        │            84元            │            │
├──┼────────────┼────┼──────────────┼──────┤
│摩托│                        │  每辆  │            36元            │            │
│ 车 │                        │        │                            │            │
├──┼────────────┼────┼──────────────┼──────┤
│    │                        │        │  1.净吨位不超过200吨的,每 │            │
│    │                        │        │吨3元;                     │            │
│    │                        │        │  2.净吨位超过200吨但不超   │            │
│    │                        │        │过2000吨的,每吨4元;       │            │
│││ Net tonnage │ 3. net tonnage exceeding 2000 tons but not exceeding │ │
Maneuvering ship │ │ │ │ 10000 tons per ton, 5 Yuan per ton; │ │
│    │                        │        │  4.净吨位超过10000吨的,每 │            │                     │    │                        │        │吨6元。
│            │
│    │                        │        │  拖船按照发动机功率每1千瓦 │            │
│ │││ Ships equivalent to 0.67 tons net tonnage calculation is imposed by the transport │ │                        │    │                        │        │税。
│            │
│    ├────────────┼────┼──────────────┼──────┤
│    │                        │        │  1.艇身长度不超过10米的,每│            │
│    │                        │        │米600元;                   │            │
│    │                        │        │  2.艇身长度不超过10米但不超│            │
│    │                        │        │过18米的,每米900元;       │            │
¦ ¦ Yacht hull length 3. hull length does not exceed 18 metres but does not exceed │ │
│    │                        │  每米  │过30米的,每米1300元;      │            │
│    │                        │        │  4.艇身长度超过30米的,每米│            │
│    │                        │        │2000元;                    │            │
│    │                        │        │  5.辅助动力帆艇,每米600元 │            │                          │    │                        │        │。
│            │ └──┴────────────┴────┴──────────────┴──────┘