Implementing Regulations of the Vehicle and Vessel Tax Law of the People's Republic of China
Implementing Regulations of the Vehicle and Vessel Tax Law of the People's Republic of China
Implementing Regulations of the Vehicle and Vessel Tax Law of the People's Republic of China
Order of the State Council No. 611
December 5, 2011
The Implementing Regulations of the Vehicle and Vessel Tax Law of the People's Republic of China, which were adopted at the 182nd executive meeting of the State Council on November 23, 2011, are hereby promulgated and shall come into effect on January 1, 2012.
Premier: Wen Jiabao
Implementing Regulations of the Vehicle and Vessel Tax Law of the People's Republic of China
Article 1 These implementing regulations are formulated in accordance with the Vehicle and Vessel Tax Law of the People's Republic of China (hereinafter referred to as Vehicle and Vessel Tax Law).
Article 2 The vehicles and vessels as prescribed in Article 1 of the Vehicle and Vessel Tax Law shall refer to:
1. motor vehicles and vessels that shall be registered with the administrative departments of vehicle and vessel registration according to the laws;
2. motor vehicles and vessels that do not require to be registered with the administrative departments of vehicle and vessel registration according to the laws, and are driven or operated within the premises of units.
Article 3 The people's government of each province, autonomous region or municipality directly under the Central Government shall determine the specific tax amounts applicable to vehicles in accordance with the Schedule of Vehicle and Vessel Tax Items and Amounts as attached to the Vehicle and Vessel Tax Law, and it shall comply with the following principles:
1. for passenger vehicles, the tax amounts shall increase by degrees according to the displacement from small to large;
2. for passenger vehicles, the tax amounts shall increase by degrees according to the approved passenger number that classified into 2 brackets, less than 20 persons and over 20 persons (included).
The specific tax amounts applicable to vehicles shall be determined by the people's government of each province, autonomous region or municipality directly under the Central Government, and reported to the State Council for record.
Article 4 The specific tax amounts applicable to motor vessels are as follows:
1. the net tonnage not more than 200 tons, 3 yuan per ton;
2. the net tonnage more than 200 tons but not exceeding 2,000 tons, 4 yuan per ton;
3. the net tonnage more than 2,000 tons but not exceeding 10,000 tons, 5 yuan per ton;
4. the net tonnage more than 10,000 tons, 6 yuan per ton.
The tugboats shall be imposed the vehicle and vessel tax according to every 1 kilowatt of engine power computed equivalent to the net tonnage of 0.67 ton.
Article 5 The specific tax amounts applicable to yachts are as follows:
1. the hull length not more than 10 meters, 600 yuan per meter;
2. the hull length more than 10 meters but not exceeding 18 meters, 900 yuan per meter;
3.
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Order of the State Council No. 611
December 5, 2011
The Implementing Regulations of the Vehicle and Vessel Tax Law of the People's Republic of China, which were adopted at the 182nd executive meeting of the State Council on November 23, 2011, are hereby promulgated and shall come into effect on January 1, 2012.
Premier: Wen Jiabao
Implementing Regulations of the Vehicle and Vessel Tax Law of the People's Republic of China
Article 1 These implementing regulations are formulated in accordance with the Vehicle and Vessel Tax Law of the People's Republic of China (hereinafter referred to as Vehicle and Vessel Tax Law).
Article 2 The vehicles and vessels as prescribed in Article 1 of the Vehicle and Vessel Tax Law shall refer to:
1. motor vehicles and vessels that shall be registered with the administrative departments of vehicle and vessel registration according to the laws;
2. motor vehicles and vessels that do not require to be registered with the administrative departments of vehicle and vessel registration according to the laws, and are driven or operated within the premises of units.
Article 3 The people's government of each province, autonomous region or municipality directly under the Central Government shall determine the specific tax amounts applicable to vehicles in accordance with the Schedule of Vehicle and Vessel Tax Items and Amounts as attached to the Vehicle and Vessel Tax Law, and it shall comply with the following principles:
1. for passenger vehicles, the tax amounts shall increase by degrees according to the displacement from small to large;
2. for passenger vehicles, the tax amounts shall increase by degrees according to the approved passenger number that classified into 2 brackets, less than 20 persons and over 20 persons (included).
The specific tax amounts applicable to vehicles shall be determined by the people's government of each province, autonomous region or municipality directly under the Central Government, and reported to the State Council for record.
Article 4 The specific tax amounts applicable to motor vessels are as follows:
1. the net tonnage not more than 200 tons, 3 yuan per ton;
2. the net tonnage more than 200 tons but not exceeding 2,000 tons, 4 yuan per ton;
3. the net tonnage more than 2,000 tons but not exceeding 10,000 tons, 5 yuan per ton;
4. the net tonnage more than 10,000 tons, 6 yuan per ton.
The tugboats shall be imposed the vehicle and vessel tax according to every 1 kilowatt of engine power computed equivalent to the net tonnage of 0.67 ton.
Article 5 The specific tax amounts applicable to yachts are as follows:
1. the hull length not more than 10 meters, 600 yuan per meter;
2. the hull length more than 10 meters but not exceeding 18 meters, 900 yuan per meter;
3.
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