| Regulation on the Implementation of the Vehicle and Vessel Tax Law of the People's Republic of China | | 中华人民共和国车船税法实施条例 |
| (Promulgated by Order No. 611 of the State Council of the People's Republic of China on December 5, 2011; and revised in accordance with the Decision of the State Council to Amend Certain Administrative Regulations on March 2, 2019) | | （2011年12月5日中华人民共和国国务院令第611号公布 根据2019年3月2日《国务院关于修改部分行政法规的决定》修订） |
| Article 1 This Regulation is formulated in accordance with the Vehicle and Vessel Tax Law of the People's Republic of China (hereinafter referred to as the “Vehicle and Vessel Tax Law”). | | 第一条 根据《中华人民共和国车船税法》（以下简称车船税法）的规定，制定本条例。 |
| Article 2 The term “vehicles and vessels” as mentioned in Article 1 of the Vehicle and Vessel Tax Law refers to: | | 第二条 车船税法第一条所称车辆、船舶，是指： |
| 1. motor vehicles and vessels required to be registered at the vehicle and vessel registration departments; and | | （一）依法应当在车船登记管理部门登记的机动车辆和船舶； |
| 2. motor vehicles and vessels which are not required to be registered at the vehicle and vessel registration departments and are driven or operated at the internal locations of entities. | | （二）依法不需要在车船登记管理部门登记的在单位内部场所行驶或者作业的机动车辆和船舶。 |
| Article 3 When determining the specific amount of tax applicable to vehicles according to the Schedule of Vehicle and Vessel Tax Items and Amounts as attached to the Vehicle and Vessel Tax Law, the people's governments of all provinces, autonomous regions and municipalities directly under the Central Government shall adhere to the following principles: | | 第三条 省、自治区、直辖市人民政府根据车船税法所附《车船税税目税额表》确定车辆具体适用税额，应当遵循以下原则： |
| 1. the amount of tax on passenger cars shall progressively increase based on exhaust volume; and | | （一）乘用车依排气量从小到大递增税额； |
| 2. buses shall be classified into those whose authorized number of passengers is less than 20 and those whose authorized number of passengers is not more than 20, and the applicable amount of tax shall be increased progressively. | | （二）客车按照核定载客人数20人以下和20人（含）以上两档划分，递增税额。 |
| After determining the specific amount of tax applicable to vehicles, the people's governments of all provinces, autonomous regions and municipalities directly under the Central Government shall file it with the State Council. | | 省、自治区、直辖市人民政府确定的车辆具体适用税额，应当报国务院备案。 |
| Article 4 The specific amount of tax applicable to motor vessels is: | | 第四条 机动船舶具体适用税额为： |
| 1. for net tonnage not more than 200 tons, three yuan per ton; | | （一）净吨位不超过200吨的，每吨3元； |
| 2. for net tonnage more than 200 tons but not more than 2,000 tons, four yuan per ton; | | （二）净吨位超过200吨但不超过2000吨的，每吨4元； |
| 3. for net tonnage more than 2,000 tons but not more than 10,000 tons, five yuan per ton; and | | （三）净吨位超过2000吨但不超过10000吨的，每吨5元； |
| 4. for net tonnage more than 10,000 tons, six yuan per ton. | | （四）净吨位超过10000吨的，每吨6元。 |
| The vehicle and vessel tax on towing vessels shall be calculated by engine power with one kilowatt equivalent to 0.67 net tonnage. | | 拖船按照发动机功率每1千瓦折合净吨位0.67吨计算征收车船税。 |
| Article 5 The specific amount of tax applicable to yachts is: | | 第五条 游艇具体适用税额为： |
| 1. for those not more than 10 meters in length, 600 yuan per meter; | | （一）艇身长度不超过10米的，每米600元； |
| 2. for those more than 10 meters but not more than 18 meters in length, 900 yuan per meter; | | （二）艇身长度超过10米但不超过18米的，每米900元； |
| 3. for those more than 18 meters but not more than 30 meters in length, 1,300 yuan per meter; | | （三）艇身长度超过18米但不超过30米的，每米1300元； |
| 4. for those more than 30 meters in length, 2,000 yuan per meter; and | | （四）艇身长度超过30米的，每米2000元； |
| 5. for auxiliary power yachts, 600 yuan per meter. | | （五）辅助动力帆艇，每米600元。 |
| Article 6 Exhaust volume, complete vehicle kerb mass, authorized number of passengers, net tonnage, kilowatt and yacht length as mentioned in the Vehicle and Vessel Tax Law and in this Regulation shall be determined based on the data recorded in the vehicle and vessel registration certificates or driving licenses issued by the vehicle and vessel registration departments. | | 第六条 车船税法和本条例所涉及的排气量、整备质量、核定载客人数、净吨位、千瓦、艇身长度，以车船登记管理部门核发的车船登记证书或者行驶证所载数据为准。 |
| For vehicles and vessels not required to be registered, those which should be registered but have not been, and those without vehicle and vessel registration certificates or driving licenses, the technical parameters or data indicated in the certificates of approval or import vouchers shall be adopted; for those without the certificates of approval or import vouchers, the relevant data shall be determined by the competent tax authorities with reference to the relevant state standards or, if there are no relevant state standards, the data adopted for vehicles or vessels of the same kind. | | 依法不需要办理登记的车船和依法应当登记而未办理登记或者不能提供车船登记证书、行驶证的车船，以车船出厂合格证明或者进口凭证标注的技术参数、数据为准；不能提供车船出厂合格证明或者进口凭证的，由主管税务机关参照国家相关标准核定，没有国家相关标准的参照同类车船核定。 |
| Article 7 The term “fishing vessels for fisheries and cultivation” as mentioned in Item 1, Article 3 of the Vehicle and Vessel Tax Law refers to vessels registered as fishery or cultivation vessels at the fishing vessel registration departments. | | 第七条 车船税法第三条第一项所称的捕捞、养殖渔船，是指在渔业船舶登记管理部门登记为捕捞船或者养殖船的船舶。 |
Article 8 The term “special vehicles and vessels for army and armed police forces” as mentioned in Item 2, Article 3 of the Vehicle and Vessel Tax Law refers to vehicles and vessels which have been registered at the vehicle and vessel registration departments of the army and armed police forces as required and for which the license plates of the army and armed police forces have been obtained.
．．．．．． | | 第八条 车船税法第三条第二项所称的军队、武装警察部队专用的车船，是指按照规定在军队、武装警察部队车船登记管理部门登记，并领取军队、武警牌照的车船。
．．．．．． |
|
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 【￥400.00】 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
|
| | | |
| | | |