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

(Effective from the date of the founding of the People's Republic of China)

Article 1 The owner or manager of vehicles and vessels (hereinafter referred to as vehicles and vessels) specified in the "Vehicle and Vessel Tax Items and Tax Amounts Table" attached to this Law within the territory of the People's Republic of China shall be a taxpayer of vehicle and vessel tax and shall pay vehicle and vessel tax in accordance with this Law.

Article 2 The applicable tax amount for vehicles and vessels shall be implemented in accordance with the "Vehicle and Vessel Tax Items and Tax Amounts Table" attached to this Law.

The specific applicable tax amount for vehicles shall be determined by the people's governments of provinces, autonomous regions, and municipalities directly under the Central Government in accordance with the tax amount range specified in the "Vehicle and Vessel Tax Items and Tax Amounts Table" attached to this Law and the provisions of the State Council.

The specific applicable tax amount for vessels shall be determined by the State Council within the tax amount range specified in the "Vehicle and Vessel Tax Items and Tax Amounts Table" attached to this Law.

Article 3 The following vehicles and vessels are exempt from vehicle and vessel tax:

(i) Fishing and aquaculture vessels;

(ii) Vehicles and vessels used exclusively by the army and armed police forces;

(iii) Police vehicles and vessels;

(iv) National comprehensive fire and rescue vehicles and national comprehensive fire and rescue vessels with special emergency rescue license plates;

(v) Vehicles and vessels of foreign embassies and consulates in China, representative offices of international organizations in China and their relevant personnel that should be exempted from tax in accordance with the law.

Article 4 Vehicle and vessel tax may be reduced or exempted for vehicles and vessels that save energy and use new energy; for vehicles and vessels that are affected by severe natural disasters and have difficulty in paying taxes or have other special reasons that really need to be reduced or exempted from taxes, vehicle and vessel tax may be reduced or exempted. The specific measures shall be formulated by the State Council and reported to the Standing Committee of the National People's Congress for filing.

Article 5 The people's governments of provinces, autonomous regions and municipalities directly under the Central Government may, based on local actual conditions, regularly reduce or exempt vehicle and vessel tax for public transportation vehicles and vessels, motorcycles, three-wheeled vehicles and low-speed trucks owned by rural residents and mainly used in rural areas.

Article 6 Insurance institutions engaged in compulsory motor vehicle third-party liability insurance business are withholding agents for motor vehicle vehicle and vessel taxes. They shall collect vehicle and vessel taxes in accordance with the law when collecting insurance premiums and issue receipts for tax collection.

Article 7 The place of tax payment for vehicle and vessel taxes shall be the place of registration of the vehicle and vessel or the place where the withholding agent for vehicle and vessel taxes is located. For vehicles and vessels that do not need to be registered according to law, the place of tax payment for vehicle and vessel taxes shall be the place where the owner or manager of the vehicle and vessel is located.

Article 8 The time when the vehicle and vessel tax payment obligation occurs is the month when the ownership or management rights of the vehicle and vessel are obtained.

Article 9 Vehicle and vessel taxes shall be declared and paid annually. The specific declaration and tax payment period shall be determined by the people's governments of provinces, autonomous regions, and municipalities directly under the Central Government.

Article 10 The public security, transportation, agriculture, fishery and other vehicle and vessel registration and management departments, ship inspection agencies and industry competent departments of vehicle and vessel tax withholding agents shall assist tax authorities in strengthening the collection and management of vehicle and vessel taxes in providing relevant information on vehicles and vessels.

When applying for vehicle-related registration and periodic inspection procedures, vehicle owners or managers shall submit tax payment or tax exemption certificates in accordance with the law to the traffic management department of the public security organ. The traffic management department of the public security organ shall handle the relevant formalities after verification.

Article 11 The collection and management of vehicle and vessel tax shall be implemented in accordance with the provisions of this Law and the Law of the People's Republic of China on the Collection and Management of Taxes.

Article 12 The State Council shall formulate implementation regulations based on this Law.

Article 13 This Law shall come into force on the date of the founding of the People's Republic of China.

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