Beijing Municipal Implementation Of The People's Republic Of China Interim Regulations On Vehicle Tax Of Approach

Original Language Title: 北京市实施《中华人民共和国车船税暂行条例》办法

Subscribe to a Global-Regulation Premium Membership Today!

Key Benefits:

Subscribe Now for only USD$40 per month.
(August 1, 2007 the 69th meeting of the people's Government of Beijing municipality passed 192th on August 16, 2007, the Beijing Municipal People's Government promulgated as of August 16, 2007) article in accordance with the People's Republic of China interim regulations on vehicle tax (hereinafter referred to as the regulations), combined with the municipality, these measures are formulated.
    Article within the city limits, vehicles and vessels (hereinafter car) owner or Manager of human-vehicle tax taxpayers shall, in accordance with the provisions of the Ordinance and these rules, payment of travel tax.
    Travel in these measures refers to the law should be registered in this city's Travel Management Department of travel.
    Article III application of the travel tax, in accordance with these measures annexed to the table of the Beijing travel tax taxable items and tax.
    Fourth article of the municipal urban and rural public transport vehicles from levy taxes.
    The fifth car tax with tax deadlines determined by the Municipal Finance Bureau and the municipal local tax Bureau.
    The sixth travel management travel management information should be provided to the local tax authorities in a timely manner to assist local tax authorities strengthen tax collection and management.
    Article seventh tax collection and management in accordance with the People's Republic of China Law on tax collection and management and the People's Republic of China implementation rules of tax collection and management law and regulations and its "implementation rules" and other relevant laws, regulations and rules implementation.
    Article eighth 2007 tax year, tax calculated and paid in accordance with this approach. The Nineth these measures come into force on the date of promulgation.

    On December 27, 1986 municipal people's Government Beijing Government issued the 165th file release, 6th of March 25, 1991, municipal, first amendment, 146th order of March 25, 2004 municipal purposes, second revision of the Beijing city People's Republic of China interim regulations on vessel use tax rules be repealed simultaneously.                      附:北京市车船税税目税额表
=
┌──────────┬──────┬──────┬───────────┐
│      税    目      │  计税单位  │  每年税额  │       备    注       │
├─┬────────┼──────┼──────┼───────────┤
│  │    大型客车    │    每辆    │   600元    │                      │
│载├────────┼──────┼──────┤                      │
│客│    中型客车    │    每辆    │   540元    │                      │
│汽├────────┼──────┼──────┤       包括电车       │
│车│    小型客车    │    每辆    │   480元    │     │
│  ├────────┼──────┼──────┤                      │
│  │    微型客车    │    每辆    │   300元    │                      │
├─┴────────┼──────┼──────┼───────────┤
│      载货汽车      │ 按自重每吨 │    96元 │ Including semitrailer tractors and trailers.      │
├──────────┼──────┼──────┼───────────┤
│     专项作业车     │ 按自重每吨 │    96元    │                      │
│   轮式专用机械车   │            │            │                      │
├──────────┼──────┼──────┼───────────┤
│                      三轮汽车      │ 按自重每吨 │    60元    │                      │
│      低速货车      │            │            │                      │
├──────────┼──────┼──────┼───────────┤
│       摩托车       │    每辆    │   120元    │ │
├─┬────────┼──────┼──────┼───────────┤
│  │净吨位小于或者等│    每吨    │    3元     │                      │
│  │于200吨         │            │            │                      │
│  ├────────┼─────  ─┼──────┤                      │
│船│净吨位201吨至   │    每吨    │    4元     │                      │
│  │2000吨          │            │            │拖船和非机动驳船分别按│
│  ├────────┼──────┼──────┤船舶税额的50%计算。    │
│舶│净吨位2001吨至  │    每吨    │    5元     │                      │
│  │10000吨         │            │            │                      │
│  ├────────┼──────┼──────┤                      │
│  │净吨位10001吨及 │    每吨 │ 6 Yuan ││││ its above ││││└-the ┴-the-the-the-the-the-the-the-the ┴-the-the-the-the-the-the ┴-the-the-the-the-the-the ┴-the-the-the-the-the-the-the-the-the-the-the ┘ =tbl/> Note: vehicles weight mantissa in 0.5 tons following (containing 0.5 tons) of, according to 0.5 tons calculation; over 0.5 tons of, according to 1 tons calculation. 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.