>>>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
 
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 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。
......

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