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Vehicle and Vessel Tax Law of the People's Republic of China (2019 Amendment) [Effective]
中华人民共和国车船税法(2019修正) [现行有效]
【法宝引证码】

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Vehicle and Vessel Tax Law of the People's Republic of China 

中华人民共和国车船税法

(Adopted at the 19th session of the Standing Committee of the 11th National People's Congress on February 25, 2011, and amended in accordance with the Decision to Amend Eight Laws Including the Construction Law of the People's Republic of China adopted at the 10th Session of the Standing Committee of the Thirteenth National People's Congress of the People's Republic of China on April 23, 2019) (2011年2月25日第十一届全国人民代表大会常务委员会第十九次会议通过 根据2019年4月23日第十三届全国人民代表大会常务委员会第十次会议《关于修改〈中华人民共和国建筑法〉等八部法律的决定》修正)

Article 1 Within the territory of the People's Republic of China, the owners or managers of vehicles and vessels as prescribed in the Schedule of Vehicle and Vessel Tax Items and Amounts as attached to this Law (hereinafter referred to as “vehicles and vessels) shall be the payers of vehicle and vessel tax, who shall pay vehicle and vessel tax in accordance with this Law.   第一条 在中华人民共和国境内属于本法所附《车船税税目税额表》规定的车辆、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,应当依照本法缴纳车船税。
Article 2 The tax amount applicable to vehicles and vessels shall be determined in accordance with the Schedule of Vehicle and Vessel Tax Items and Amounts as attached to this Law.   第二条 车船的适用税额依照本法所附《车船税税目税额表》执行。
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 in accordance with the range as prescribed in the Schedule of Vehicle and Vessel Tax Items and Amounts as attached to this Law and the provisions of the State Council. 车辆的具体适用税额由省、自治区、直辖市人民政府依照本法所附《车船税税目税额表》规定的税额幅度和国务院的规定确定。
The specific tax amounts applicable to vessels shall be determined by the State Council within the tax amount range as prescribed in the Schedule of Vehicle and Vessel Tax Items and Amounts as attached to this Law. 船舶的具体适用税额由国务院在本法所附《车船税税目税额表》规定的税额幅度内确定。
Article 3 The following vehicles and vessels shall be exempted from the vehicle and vessel tax:   第三条 下列车船免征车船税:
1. Fishing vessels for fishing and cultivation; (一)捕捞、养殖渔船;
2. Special vehicles and vessels for army and armed police forces; (二)军队、武装警察部队专用的车船;
3. Vehicles and vessels used by police; and (三)警用车船;
4. Vehicles and vessels of the foreign embassies and consulates of in China, the representative institutions of international organizations in China and their personnel, which shall be exempted from tax in accordance with the relevant provisions of law. (四)悬挂应急救援专用号牌的国家综合性消防救援车辆和国家综合性消防救援专用船舶;
5. Vehicles for national comprehensive fire and rescue bearing license plates earmarked for emergency relief and vessels earmarked for national comprehensive fire and rescue. (五)依照法律规定应当予以免税的外国驻华使领馆、国际组织驻华代表机构及其有关人员的车船。
Article 4 Reduction or exemption of vehicle and vessel tax may be granted to those vehicles and vessels that conserve energy or use new energy; where it is really necessary reduce or exempt tax due to difficulties in tax payment caused by serious natural disasters or other special reasons, vehicle and vessel tax may be reduced or exempted. The specific measures shall be stipulated by the State Council and reported to the Standing Committee of the National People's Congress for record.   第四条 对节约能源、使用新能源的车船可以减征或者免征车船税;对受严重自然灾害影响纳税困难以及有其他特殊原因确需减税、免税的,可以减征或者免征车船税。具体办法由国务院规定,并报全国人民代表大会常务委员会备案。
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