>>>welcome 河南大学, You have logged in.
Logout History Contact us  
Font Size:  A A A Search “Fabao” Window English 中文 = 简体  繁体
  Favorite   DownLoad   Print
 
Vehicle and Vessel Tax Law of the People's Republic of China (2019 Amendment) [Effective]
中华人民共和国车船税法(2019修正) [现行有效]
【法宝引证码】

Vehicle and Vessel Tax Law of the People's Republic of China

 

中华人民共和国车船税法

(Adopted at the 19th session of the Standing Committee of the 11th National People's Congress on February 25, 2011, and amended in accordance with the Decision to Amend Eight Laws Including the Construction Law of the People's Republic of China adopted at the 10th Session of the Standing Committee of the Thirteenth National People's Congress of the People's Republic of China on April 23, 2019)
 (2011年2月25日第十一届全国人民代表大会常务委员会第十九次会议通过 根据2019年4月23日第十三届全国人民代表大会常务委员会第十次会议《关于修改〈中华人民共和国建筑法〉等八部法律的决定》修正)

Article 1 Within the territory of the People's Republic of China, the owners or managers of vehicles and vessels as prescribed in the Schedule of Vehicle and Vessel Tax Items and Amounts as attached to this Law (hereinafter referred to as “vehicles and vessels) shall be the payers of vehicle and vessel tax, who shall pay vehicle and vessel tax in accordance with this Law.   第一条 在中华人民共和国境内属于本法所附《车船税税目税额表》规定的车辆、船舶(以下简称车船)的所有人或者管理人,为车船税的纳税人,应当依照本法缴纳车船税。
Article 2 The tax amount applicable to vehicles and vessels shall be determined in accordance with the Schedule of Vehicle and Vessel Tax Items and Amounts as attached to this Law.   第二条 车船的适用税额依照本法所附《车船税税目税额表》执行。
The specific tax amount applicable to vehicles shall be determined by the people's government of each province, autonomous region or municipality directly under the Central Government in accordance with the range as prescribed in the Schedule of Vehicle and Vessel Tax Items and Amounts as attached to this Law and the provisions of the State Council. 车辆的具体适用税额由省、自治区、直辖市人民政府依照本法所附《车船税税目税额表》规定的税额幅度和国务院的规定确定。
The specific tax amounts applicable to vessels shall be determined by the State Council within the tax amount range as prescribed in the Schedule of Vehicle and Vessel Tax Items and Amounts as attached to this Law. 船舶的具体适用税额由国务院在本法所附《车船税税目税额表》规定的税额幅度内确定。
Article 3 The following vehicles and vessels shall be exempted from the vehicle and vessel tax:   第三条 下列车船免征车船税:
1. Fishing vessels for fishing and cultivation; (一)捕捞、养殖渔船;
2. Special vehicles and vessels for army and armed police forces; (二)军队、武装警察部队专用的车船;
3. Vehicles and vessels used by police; and (三)警用车船;
4. Vehicles and vessels of the foreign embassies and consulates of in China, the representative institutions of international organizations in China and their personnel, which shall be exempted from tax in accordance with the relevant provisions of law. (四)悬挂应急救援专用号牌的国家综合性消防救援车辆和国家综合性消防救援专用船舶;
5. Vehicles for national comprehensive fire and rescue bearing license plates earmarked for emergency relief and vessels earmarked for national comprehensive fire and rescue. (五)依照法律规定应当予以免税的外国驻华使领馆、国际组织驻华代表机构及其有关人员的车船。
Article 4 Reduction or exemption of vehicle and vessel tax may be granted to those vehicles and vessels that conserve energy or use new energy; where it is really necessary reduce or exempt tax due to difficulties in tax payment caused by serious natural disasters or other special reasons, vehicle and vessel tax may be reduced or exempted. The specific measures shall be stipulated by the State Council and reported to the Standing Committee of the National People's Congress for record.   第四条 对节约能源、使用新能源的车船可以减征或者免征车船税;对受严重自然灾害影响纳税困难以及有其他特殊原因确需减税、免税的,可以减征或者免征车船税。具体办法由国务院规定,并报全国人民代表大会常务委员会备案。
Article 5 The people's government of each province, autonomous region and municipality directly under the Central Government may, in light of the actual situation, reduce or exempt the tax from vehicles and vessels used for public transportation and motorcycles, three-wheel trucks and low-speed cargo trucks owned by rural residents and mainly used in rural areas on a regular basis.   第五条 省、自治区、直辖市人民政府根据当地实际情况,可以对公共交通车船,农村居民拥有并主要在农村地区使用的摩托车、三轮汽车和低速载货汽车定期减征或者免征车船税。
Article 6 Insurance institutions engaged in the business of the compulsory third party liability insurance for motor vehicles shall act as withholding agents of the tax on motor vehicles and vessels, and shall withhold vehicle and vessel tax and issue vouchers for the withheld taxes according to law when charging insurance premiums.   第六条 从事机动车第三者责任强制保险业务的保险机构为机动车车船税的扣缴义务人,应当在收取保险费时依法代收车船税,并出具代收税款凭证。
Article 7 The place to pay vehicle and vessel tax shall be the place where the vehicle or vessel in question is registered or the place where the withholding agent of vehicle and vessel tax is located. For a vehicle or vessel that does not require registration according to law, the place to pay vehicle and vessel tax shall be the place where the owner or manager of such vehicle or vessel is located.   第七条 车船税的纳税地点为车船的登记地或者车船税扣缴义务人所在地。依法不需要办理登记的车船,车船税的纳税地点为车船的所有人或者管理人所在地。
Article 8 The time when the obligation arises for a taxpayer to pay vehicle and vessel tax shall be the month when the ownership or management right of such vehicle or vessel is acquired.   第八条 车船税纳税义务发生时间为取得车船所有权或者管理权的当月。
Article 9 Vehicle and vessel tax shall be declared and paid on an annual basis. The specific time limit for filing the tax return shall be stipulated by the people's government of each province, autonomous region and municipality directly under the Central Government.   第九条 车船税按年申报缴纳。具体申报纳税期限由省、自治区、直辖市人民政府规定。
Article 10 Public security, communications and transportation, agriculture, fishery and other administrative departments of vehicle and vessel registration, ship inspection institutions, and industrial administrative departments of withholding agents of vehicle and vessel tax shall assist tax authorities in the administration of vehicle and vessel tax collection according to the provision of the relevant information of vehicles and vessels.   第十条 公安、交通运输、农业、渔业等车船登记管理部门、船舶检验机构和车船税扣缴义务人的行业主管部门应当在提供车船有关信息等方面,协助税务机关加强车船税的征收管理。
A vehicle owner or manager shall, when applying for the handling of the relevant formalities for vehicle registration or periodic inspection, submit a certificate of lawful tax payment or tax exemption to the traffic department of the public security organ. The traffic department of the public security organ shall handle the relevant formalities after verification. 车辆所有人或者管理人在申请办理车辆相关登记、定期检验手续时,应当向公安机关交通管理部门提交依法纳税或者免税证明。公安机关交通管理部门核查后办理相关手续。
Article 11 The collection and administration of vehicle and vessel tax shall be governed by the provisions of this Law and the Law of the People's Republic of China on the Administration of Tax Collection.   第十一条 车船税的征收管理,依照本法和《中华人民共和国税收征收管理法》的规定执行。
Article 12 The State Council shall, pursuant to the provisions of this Law, formulate regulations for its implementation.   第十二条 国务院根据本法制定实施条例。
Article 13 This Law shall come into force on January 1, 2012. The Interim Regulations of the People's Republic of China on Vehicle and Vessel Tax promulgated by the State Council on December 29, 2006 shall be simultaneously abolished. 快醒醒开学了  第十三条 本法自2012年1月1日起施行。2006年12月29日国务院公布的《中华人民共和国车船税暂行条例》同时废止。
Annex: 附:
Schedule of Vehicle and Vessel Tax Items and Amounts 车船税税目税额表

Tax Items

Tax Unit

Standard Annual Tax Amount

Note

Passenger Vehicles  [different brackets determined according to the cylinder capacity  (displacement) of engines

1.0L or below

per vehicle

60 yuan up to 360 yuan

ratified number of  passengers 9 or less


more than 1.0L up to 1.6L

300 yuan up to 450 yuan


more than 1.6L up to 2.0L

360 yuan up to 660 yuan


more than 2.0L up to 2.5L

660 yuan up to 1200 yuan

法小宝


more than 2.5L up to 3.0L

1200 yuan up to 2400 yuan


more than 3.0L up to 4.0L

2400 yuan up to 3600 yuan


more than 4.0L

3600 yuan up to 5400 yuan


Commercial Vehicles

passenger vehicles

per vehicle

480 yuan up to 1440 yuan

ratified number of  passengers: more than 9, including electric cars


cargo vehicles

per ton of complete vehicle  kerb mass

16 yuan up to 120 yuan

Including trailer towing  vehicles, three-wheel trucks, low-speed cargo trucks, etc.


Trailers菊花碎了一地


per ton of complete vehicle  kerb mass

calculated as per 50% of  the tax amount of cargo vehicles



Other Vehicles

special operational  vehicles

per ton of complete vehicle  kerb mass

16 yuan up to 120 yuan

excluding tractors


special wheeled mechanical  vehicles

16 yuan to 120 yuan


Motorcycles


per vehicle

36 yuan up to 180 yuan



Vessels

motor vessels

per ton of its net tonnage

3 yuan up to 6 yuan

tugboats and non-motor  barges calculated as per 50% of the tax amount of motor vessels


yachts

per meter of its length of  hull

600 yuan up to 2000 yuan













 

税  目

计税单位

年基准税额

备 注

 

乘用车〔按发动机汽缸容量(排气量)分档〕


 

1.0升(含)以下的

每辆

60元至360元

 

核定载客人数9人(含)以下

1.0升以上至1.6升(含)的

300元至540元

1.6升以上至2.0升(含)的

360元至660元

2.0升以上至2.5升(含)的

660元至1200元

2.5升以上至3.0升(含)的

1200元至2400元

3.0升以上至4.0升(含)的

2400元至3600元

4.0升以上的

3600元至5400元

商用车快醒醒开学了

客车

每辆

480元至1440元

核定载客人数9人以上,包括电车

货车

整备质量每吨

16元至120元

包括半挂牵引车、三轮汽车和低速载货汽车等

挂车

 

整备质量每吨

按照货车税额的

50%计算

 

其他

车辆

专用作业车

整备质量每吨

16元至120元

 

不包括拖拉机

轮式专用机械车

16元至120元

摩托车

 

每辆

36元至180元

 

船舶

机动船舶

净吨位每吨

3元至6元

拖船、非机动驳船分别按照机动船舶税额的50%计算

游艇

艇身长度每米

600元至2000元


     
     
Scan QR Code and Read on Mobile
【法宝引证码】        北大法宝en.pkulaw.cn
Message: Please kindly comment on the present translation.
 
Confirmation Code:
Click image to reset code
 
  Translations are by lawinfochina.com, and we retain exclusive copyright over content found on our website except for content we publish as authorized by respective copyright owners or content that is publicly available from government sources.

Due to differences in language, legal systems, and culture, English translations of Chinese law are for reference purposes only. Please use the official Chinese-language versions as the final authority. Lawinfochina.com and its staff will not be directly or indirectly liable for use of materials found on this website.

We welcome your comments and suggestions, which assist us in continuing to improve the quality of our materials as we dynamically expand content.
 
Home | About us | Disclaimer | Chinese