Implementation Measures For The Guangxi Zhuang Autonomous Region, Vehicle Tax 

Original Language Title: 广西壮族自治区车船税实施办法 

Read the untranslated law here: http://www.chinalaw.gov.cn/article/fgkd/xfg/dfzfgz/201303/20130300385526.shtml

Implementation measures for the Guangxi Zhuang Autonomous Region taxes (October 25, 2012, the 11th session of the people's Government of Guangxi Zhuang Autonomous Region for the 112th general meeting November 21, 2012, the people's Government of Guangxi Zhuang Autonomous Region promulgated as of January 1, 2013, 81st), first under the People's Republic of China travel Tax Act (hereinafter referred to as the vehicle tax Act) and its regulations, combined with this practice, these measures are formulated.

    Article within the administrative areas of the autonomous region, is annexed to the present approach of the Guangxi Zhuang Autonomous Region, taxes on taxable travel under the table owner or administrator, for taxes on taxpayers, should be in accordance with the vehicle and vessel tax law and its implementing regulations and the regulations to pay travel tax.

    Travel 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 taxes applicable taxes, in accordance with the annex to this approach the car taxable table of Guangxi Zhuang Autonomous Region.

    Fourth public transport boat, school bus, owned and mainly in the rural areas and rural residents use motorcycles, three-wheeled vehicles and low-speed trucks shall be exempt from tax. Public transport boats in the preceding paragraph refers shall obtain operating qualifications, 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.

    Public transport ship by the financial departments of the State and local tax authorities. Article fifth 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 by the autonomous regional people's Government in the amount depending on the degree of the disaster after the disaster be decided and announced to the public and submitted to the State Council for the record. Sixth car annual pay.

    Taxpayers shall, in each year during the first quarter of disposable pay this year's tax, except in the following cases:

    (A) collected by withholding payment of motor vehicle and vessel tax, taxpayers should pay both to buy compulsory traffic accident liability insurance for motor vehicles;

    (B) the purchase of new vehicles, on the date of the tax liability arising in the 30th and pay taxes.

    Seventh withholding should be on the 15th of the next month to withholding collected through local competent tax authorities to submit tax reports, collection on behalf of legitimate tax documents and other relevant documents and information provided by local tax authorities and handed over last month to collect unpaid taxes and late fees. Eighth article of the rules implemented on January 1, 2013.

    July 17, 2007, issued by the autonomous regional people's Government of the Guangxi Zhuang Autonomous Region, implementation of People's Republic of China interim regulations on tax policy repealed at the same time.

Annex:
Guangxi Zhuang Autonomous Region, travel tax taxable items and tax tables
┌────────────┬──────┬────┬──────────────┐
│          税目          │  计税单位  │ 年税额 │            备注            │
├───┬────────┼──────┼────┼──────────────┤
│      │1.0 升(含)以下│            │ 60 元  │                            │
│      │的              │            │        │                            │
│ ├--------┤ ├----┤ Authorized passenger capacity 9 persons (including) │
│      │1.0 升以上至1.6 │            │ 360 元 │                            │
│      │升(含)的      │            │        │                            │
│      ├────────┤            ├────┼──────────────┤
│ │ │ │ Passenger car more than 1.6 l to 2.0 420 │ │
│〔按发│升(含)的      │            │        │                            │
│动机汽├────────┤每辆        ├────┼──────────────┤
│ Tank of │ │ │ 720 Yuan more than 2.0 liters to 2.5 liters │ │
│分档〕│(含)的        │            │        │                            │
│      ├────────┤            ├────┼──────────────┤
│      │2.5 升以上至3.0 │            │1800 元 │                            │
│      │升(含)的      │            │        │                            │
│      ├────────┤            ├────┼──────────────┤
│      │3.0 升以上至4.0 │            │3000 元 │                            │
│      │升(含)的      │            │        │                            │
│      ├────────┤            ├────┼──────────────┤
│      │4.0 升以上的    │            │4500 元 │                            │
├───┼────────┼──────┼────┼──────────────┤
│      │                │中型,每辆  │ 480 元 │                            │
│      │客车            ├──────┼────┼──────────────┤
│ │ │ Big business car, approved │ │ 660 Yuan per passenger, 20 (or more), │
│      │                │            │        │包括电车                    │
│      ├────────┼──────┼────┼──────────────┤
│ │ │ Truck kerb mass │ │ 60 Yuan per ton, including semi-trailer towing vehicle, three-wheeled vehicles and low │
│      │                │            │        │速载货汽车等                │
├───┼────────┼──────┼────┼──────────────┤
│挂车  │                │整备质量每吨│ 30 元  │                            │
├───┼────────┼──────┼────┼──────────────┤
│其他车│专用作业车      │            │ 60 元  │                            │
│ ├ Car--------┤ kerb mass ├----┤ per tonne excluding tractors │
│      │轮式专用机械车  │            │ 60 元  │                            │
├───┼────────┼──────┼────┼──────────────┤
│摩托车│                │每辆        │  36元  │                            │
├───┼────────┼──────┼────┼──────────────┤
│││││ According to the People's Republic of China vessel tax law real │
Maneuvering ship's net tonnage per ton │ │ │ │ │ 3 to 6 Yuan Shi Ordinance enforcement; holding vessels, non-motorized barge │
│ Shipping ││││ shipping according to motor shipping tax 50% │
│      │                │            │        │计算                        │
│      ├────────┼──────┼────┼──────────────┤
│ │ │ Yacht boat length per metre to │ │ 600 Yuan according to the People's Republic of China vessel tax law real │
│      │                │            │2000 元 │施条例》执行                │ └───┴────────┴──────┴────┴──────────────┘