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Vehicle Acquisition Tax Law of the People's Republic of China [Effective]
中华人民共和国车辆购置税法 [现行有效]
【法宝引证码】

Order of President of the People's Republic of China 

中华人民共和国主席令

(No. 19) (第十九号)

The Vehicle Acquisition Tax Law of the People's Republic of China, as adopted at the 7th Session of the Standing Committee of the Thirteenth National People's Congress on December 29, 2018, is hereby issued, and shall come into force on July 1, 2019. 《中华人民共和国车辆购置税法》已由中华人民共和国第十三届全国人民代表大会常务委员会第七次会议于2018年12月29日通过,现予公布,自2019年7月1日起施行。
Xi Jinping, President of the People's Republic of China 中华人民共和国主席 习近平
December 29, 2018 2018年12月29日
Vehicle Acquisition Tax Law of the People's Republic of China 中华人民共和国车辆购置税法
(Adopted at the 7th Session of the Standing Committee of the Thirteenth National People's Congress on December 29, 2018) (2018年12月29日第十三届全国人民代表大会常务委员会第七次会议通过)
Article 1 Any entity or individual that acquires an automobile, a tramcar, a trailer, or a motorcycle with a gas replacement of over 150 milliliters (hereinafter collectively referred to as “taxable vehicles”) in the territory of the People's Republic of China shall be the taxpayer of the vehicle acquisition tax, and pay the vehicle acquisition tax in accordance with the provisions of this Law.   第一条 在中华人民共和国境内购置汽车、有轨电车、汽车挂车、排气量超过一百五十毫升的摩托车(以下统称应税车辆)的单位和个人,为车辆购置税的纳税人,应当依照本法规定缴纳车辆购置税。
Article 2 For the purposes of this Law, “acquisition” means the act of acquiring a taxable vehicle for the acquirer's own use by purchase, import, self-manufacturing, receipt as a gift or award, or other means.   第二条 本法所称购置,是指以购买、进口、自产、受赠、获奖或者其他方式取得并自用应税车辆的行为。
Article 3 The vehicle acquisition tax shall be collected as a one-off tax. No vehicle acquisition tax shall be levied on the acquisition of a vehicle on which the vehicle acquisition tax has been collected.   第三条 车辆购置税实行一次性征收。购置已征车辆购置税的车辆,不再征收车辆购置税。
Article 4 The rate of the vehicle acquisition tax shall be 10%.   第四条 车辆购置税的税率为百分之十。
Article 5 The vehicle acquisition tax payable shall be calculated at the taxable price of a taxable vehicle multiplied by the tax rate.   第五条 车辆购置税的应纳税额按照应税车辆的计税价格乘以税率计算。
Article 6 The taxable price of a taxable vehicle shall be determined as follows:   第六条爱法律,有未来 应税车辆的计税价格,按照下列规定确定:
(1) The taxable price of a taxable vehicle purchased by a taxpayer for its own use shall be the full price actually paid by the taxpayer to the seller, excluding the value-added tax (VAT). (一)纳税人购买自用应税车辆的计税价格,为纳税人实际支付给销售者的全部价款,不包括增值税税款;
(2) The taxable price of a taxable vehicle imported by a taxpayer for its own use shall be the customs value plus the customs duty and excise tax. (二)纳税人进口自用应税车辆的计税价格,为关税完税价格加上关税和消费税;
(3) The taxable price of a taxable vehicle manufactured by a taxpayer itself for its own use shall be determined according to the sales price of similar taxable vehicles manufactured by the taxpayer, excluding VAT. (三)纳税人自产自用应税车辆的计税价格,按照纳税人生产的同类应税车辆的销售价格确定,不包括增值税税款;
(4) The taxable price of a taxable vehicle acquired by a taxpayer for its own use by receipt as a gift or award or other means shall be determined according to the price indicated on the relevant document at the time of acquiring the taxable vehicle, excluding VAT. (四)纳税人以受赠、获奖或者其他方式取得自用应税车辆的计税价格,按照购置应税车辆时相关凭证载明的价格确定,不包括增值税税款。
Article 7 Where the taxable price of a taxable vehicle declared by the taxpayer is evidently low without any good reason, the taxation authority shall assess the tax payable in accordance with the Tax Collection Administration Law of the People's Republic of China.   第七条 纳税人申报的应税车辆计税价格明显偏低,又无正当理由的,由税务机关依照《中华人民共和国税收征收管理法》的规定核定其应纳税额。
Article 8 Where taxpayers settle the prices of taxable vehicles in foreign currencies, they shall calculate and pay taxes by converting such foreign currencies into RMB at the central parity rate on the date of declaration and payment of the tax.   第八条 纳税人以外汇结算应税车辆价款的,按照申报纳税之日的人民币汇率中间价折合成人民币计算缴纳税款。
Article 9 The following vehicles shall be exempt from the vehicle acquisition tax:   第九条 下列车辆免征车辆购置税:
(1) Vehicles acquired by foreign embassies and consulates to China, representative offices in China of international organizations, and their relevant personnel for their own use, which shall be exempt from the vehicle acquisition tax in accordance with the provisions of laws. (一)依照法律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自用的车辆;
(2) Vehicles that are included in the equipment order plans by the People's Liberation Army and the Chinese People's armed police forces. (二)中国人民解放军和中国人民武装警察部队列入装备订货计划的车辆;
(3) National integrated fire and rescue vehicles with license plates exclusively used for emergency response and rescue. (三)悬挂应急救援专用号牌的国家综合性消防救援车辆;
(4) Non-transportation vehicles for special operations that are mounted with fixed equipment. (四)设有固定装置的非运输专用作业车辆;
(5) Buses acquired by urban public transport enterprises. (五)城市公交企业购置的公共汽电车辆。
In accordance with the requirements of national economic and social development, the State Council may specify the circumstances in which the vehicle acquisition tax is reduced and other vehicle acquisition tax exemption circumstances, and file them with the Standing Committee of the National People's Congress. 根据国民经济和社会发展的需要,国务院可以规定减征或者其他免征车辆购置税的情形,报全国人民代表大会常务委员会备案。
Article 10 The vehicle acquisition tax shall be levied by the taxation authorities.   第十条 车辆购置税由税务机关负责征收。
Article 11 The taxpayer shall declare and pay the vehicle acquisition tax on a taxable vehicle acquired to the taxation authority having jurisdiction at the place of registration of the vehicle; or if vehicle registration is not required for the taxable vehicle acquired, the taxpayer shall declare and pay the vehicle acquisition tax to the taxation authority having jurisdiction at the place where the taxpayer is located.   第十一条 纳税人购置应税车辆,应当向车辆登记地的主管税务机关申报缴纳车辆购置税;购置不需要办理车辆登记的应税车辆的,应当向纳税人所在地的主管税务机关申报缴纳车辆购置税。
Article 12 The time of occurrence of an obligation to pay the vehicle acquisition tax shall be the date of acquisition of a taxable vehicle by the taxpayer. The taxpayer shall declare and pay the vehicle acquisition tax within 60 days of the date of occurrence of the obligation.   第十二条装完逼就跑 车辆购置税的纳税义务发生时间为纳税人购置应税车辆的当日。纳税人应当自纳税义务发生之日起六十日内申报缴纳车辆购置税。
Article 13 Taxpayers shall pay the vehicle acquisition tax before undergoing the vehicle registration formalities with the traffic departments of the public security authorities.   第十三条 纳税人应当在向公安机关交通管理部门办理车辆注册登记前,缴纳车辆购置税。
In conducting vehicle registration, the traffic departments of the public security authorities shall check the information on vehicles of which taxpayers apply for registration according to the electronic information on tax payment or tax exemption for taxable vehicles provided by the taxation authorities, and after verification, grant vehicle registration in accordance with the law. 公安机关交通管理部门办理车辆注册登记,应当根据税务机关提供的应税车辆完税或者免税电子信息对纳税人申请登记的车辆信息进行核对,核对无误后依法办理车辆注册登记。
Article 14 Where a vehicle enjoying tax reduction or exemption is no longer in the scope of tax exemption or reduction due to a transfer or a change of purpose, the taxpayer shall pay the vehicle acquisition tax before undergoing the vehicle transfer or modification registration formalities. The taxable price shall be the taxable price determined at the time of initially filing the tax return for the vehicle enjoying tax reduction or exemption less 10% of it for each full year thereafter.   第十四条 免税、减税车辆因转让、改变用途等原因不再属于免税、减税范围的,纳税人应当在办理车辆转移登记或者变更登记前缴纳车辆购置税。计税价格以免税、减税车辆初次办理纳税申报时确定的计税价格为基准,每满一年扣减百分之十。
Article 15 Where taxpayers return vehicles on which the vehicle acquisition tax has been levied to their manufacturing or sales enterprises, they may apply to the taxation authorities having jurisdiction for the refund of the vehicle acquisition tax. The tax refundable shall be the amount of tax paid less 10% of it for each full year between the date of tax payment and the date of application for tax refund.   第十五条 纳税人将已征车辆购置税的车辆退回车辆生产企业或者销售企业的,可以向主管税务机关申请退还车辆购置税。退税额以已缴税款为基准,自缴纳税款之日至申请退税之日,每满一年扣减百分之十。
Article 16 The taxation authorities and the public security, commerce, customs, industry and information technology, and other departments shall establish taxable vehicle information sharing and work coordination mechanisms to exchange information and materials concerning taxable vehicles and tax payments in a timely manner.   第十六条 税务机关和公安、商务、海关、工业和信息化等部门应当建立应税车辆信息共享和工作配合机制,及时交换应税车辆和纳税信息资料。
Article 17 The administration of collection of the vehicle acquisition tax shall be governed by this Law and the Tax Collection Administration Law of the People's Republic of China北大法宝.   第十七条 车辆购置税的征收管理,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 18 A taxpayer, a taxation authority, or any of the staff members of a taxation authority that violates the provisions of this Law shall be held legally liable in accordance with the provisions of the Tax Collection Administration Law of the People's Republic of China曾经瘦过你也是厉害 and the relevant laws and regulations.   第十八条 纳税人、税务机关及其工作人员违反本法规定的,依照《中华人民共和国税收征收管理法》和有关法律法规的规定追究法律责任。
Article 19 This Law shall come into force on July 1, 2019, upon which the Interim Regulation on the Vehicle Acquisition Tax of the People's Republic of China issued by the State Council on October 22, 2000 shall be repealed.   第十九条 本法自2019年7月1日起施行。2000年10月22日国务院公布的《中华人民共和国车辆购置税暂行条例》同时废止。
     
     
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