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Vehicle Acquisition Tax Law of the People's Republic of China [Not Yet Effective]
中华人民共和国车辆购置税法 [尚未生效]
【法宝引证码】
  • Document Number: Order No. 19 of President of the People's Republic of China
  • Date issued: 12-29-2018
  • Effective date: 07-01-2019
  • Level of Authority: Laws
  • Area of Law:Taxation

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。
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