>>>welcome visitor, haven't logged in. Login
Subscribe Now Contact us  
Font Size:  A A A Search “Fabao” Window English 中文 = 简体  繁体
  Favorite   DownLoad   Print
 
Interim Regulations of the People's Republic of China on Vehicle and Vessel Tax [Expired]
中华人民共和国车船税暂行条例 [失效]
【法宝引证码】

 
Order of the State Council 

国务院令


(No.482)
 
(第482号)


The Interim Regulations of the People's Republic of China on Vehicle and Vessel Tax, which were adopted at the 162nd executive meeting of the State Council on December 27th, 2006, are hereby promulgated and shall come into force as of January 1st, 2007.
 
《中华人民共和国车船税暂行条例》已经2006年12月27日国务院第162次常务会议通过,现予公布,自2007年1月1日起施行。

Premier: Wen Jiabao
 
总理 温家宝

December 29th, 2006
 
二○○六年十二月二十九日

Interim Regulations of the People's Republic of China on Vehicle and Vessel Tax
 

中华人民共和国车船税暂行条例


   第一条 在中华人民共和国境内,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,应当依照本条例的规定缴纳车船税。
Article 1 Within the borders of the People's Republic of China, the owners or managers of vehicles and vessels shall be the taxpayers of vehicle and vessel tax, who shall pay vehicle and vessel tax in accordance with the provisions of these Regulations. 
本条例所称车船,是指依法应当在车船管理部门登记的车船。

The term “vehicle and vessel” as mentioned in these Regulations refers to the vehicles and vessels that should be registered at the administrative departments of vehicle and vessel according to law.
 

   第二条 车船的适用税额,依照本条例所附的《车船税税目税额表》执行。
Article 2 The tax amount applicable to vessel and vehicle shall be determined in accordance with the Table of Tax Items and Tax Amount of Vehicle and Vessel Tax as attached to these Regulations. 
国务院财政部门、税务主管部门可以根据实际情况,在《车船税税目税额表》规定的税目范围和税额幅度内,划分子税目,并明确车辆的子税目税额幅度和船舶的具体适用税额。车辆的具体适用税额由省、自治区、直辖市人民政府在规定的子税目税额幅度内确定。

The finance department and the administrative department of taxation of the State Council shall, in light of the actual situation, divide sub-items and determine the tax amount range of each sub-item of vehicles and the specific tax amount applicable to vessels within the tax item scope and tax amount range prescribed in the Table of Taxable Items and Tax Amount of Vehicle and Vessel Tax. 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 within the prescribed tax amount of each sub-item.
 

   第三条 下列车船免征车船税:
Article 3 The following vehicles and vessels shall be exempted from the vehicle and vessel tax: 

 (一)非机动车船(不包括非机动驳船);
(1) non-motor vehicles and vessels (excluding non-motor barges); 

 (二)拖拉机;
(2) tractors; 

 (三)捕捞、养殖渔船;
(3) fishing vessels for fishery and cultivation; 

 (四)军队、武警专用的车船;
(4) special vehicles and vessels for army and armed police; 

 (五)警用车船;
(5) vehicles and vessels used by police; 

 (六)按照有关规定已经缴纳船舶吨税的船舶;
(6) vessels whose tonnage dues have been paid in accordance with the relevant provisions; 

 (七)依照我国有关法律和我国缔结或者参加的国际条约的规定应当予以免税的外国驻华使馆、领事馆和国际组织驻华机构及其有关人员的车船。
(7) vehicles and vessels of the embassies and consulates of foreign countries in China, institutions of international organizations in China and their relevant personnel, which shall be exempted from tax as stipulated in the relevant laws of China or the international treaties concluded or acceded to by China
......
 

Dear visitor, as a premium member of this database, you will get complete access to all content.Please go premium and get more.

1. To become a premium member, please call 400-810-8266 Ext. 171.

2. Binding to the account with access to this database.

3. Apply for a trial account.

4. To get instant access to a document, you can Pay Amount 【¥200.00】 for your single purchase.
 
您好:您现在要进入的是北大法宝英文库会员专区。
如您是我们英文用户可直接 登录,进入会员专区查询您所需要的信息;如您还不是我们 的英文用户;您可通过网上支付进行单篇购买,支付成功后即可立即查看本篇内容。
Tel: +86 (10) 82689699, +86 (10) 82668266 ext. 153
Mobile: +86 13311570713
Fax: +86 (10) 82668268
E-mail:info@chinalawinfo.com
     
     
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