Implementing Rules for the Interim Regulations of the People's Republic of China on Vehicle and Vessel Tax

Implementing Rules for the Interim Regulations of the People's Republic of China on Vehicle and Vessel Tax

Order of the Ministry of Finance and the State Administration of Taxation [2007] No. 46

February 1, 2007

The Implementing Rules for the Interim Regulations of the People's Republic of China on Vehicle and Vessel Tax deliberated and adopted by the Ministry of Finance and the State Administration of Taxation are hereby promulgated and shall be effective as of the date of promulgation.

Minister Jin Renqing
Director Xie Xuren

Appendix: Implementing Rules for the Interim Regulations of the People's Republic of China on Vehicle and Vessel Tax

Article 1 These Detailed Rules are formulated in accordance with the Interim Regulations of the People's Republic of China on Vehicle and Vessel Tax (hereinafter referred to as the "Regulations").

Article 2 For the purposes of Paragraph One of Article 1 of the Regulations, the term "managers" shall refer to units that have the right to manage and use vehicles and vessels without the ownership thereof.

Article 3 For the purposes of Paragraph Two of Article 1 of the Regulations, the term "vehicle and vessel administration authorities" shall refer to departments with the administration function of vehicles and vessels in accordance with the law such as public security, communications, agriculture, fishery and military.

Article 4 Vehicles and vessels that drive or operate in airports, ports and internal establishments of other enterprises and that have been registered with vehicle and vessel administration authorities shall pay vehicle and vessel tax.

Article 5 For the purposes of Item 1 of Article 3 of the Regulations, the term "non-motor vehicles" shall refer to vehicles driven by human force or animal force, as well as vehicles in compliance with the relevant standards of the State such mechanical wheelchairs and electrical bikes of the disabled. Non-motor vessels shall refer to vessels without propulsion devices that rely on the drive of outside force. Non-motor barges shall refer to non-motor vessels that have been registered as barges with vessel administration authorities.

Article 6 For the purposes of Item 2 of Article 2 of the Regulations, the term "tractors" shall refer to vehicles that have been registered as tractors with the department of agriculture (agriculture and mechanics).

Article 7 For the purposes of Item 3 of Article 3 of the Regulations, the term "catcher boats and breeding ships" shall refer to fishing vessels that have been registered as catcher boats or breeding ships with fishing vessel administration authorities, but excluding fishing vessels that have been registered as other types of vessels other than catcher boats or breeding ships with fishing vessel administration authorities.

Article 8 For the purposes of Item 4 of Article 3 of the Regulations, the term "special-purpose vehicles and vessels for the army and the armed police" shall refer to vehicles and vessels that have been registered with the administration department of vehicles and vessels of the army and the armed police with army licence and armed police licence.

Article 9 For the purposes of Item 5 of Article 3 of the Regulations, the term "Police vehicles and vessels" shall refer to vehicles of public security authorities, national security authorities, prison and labour education administration authorities and vehicles with police licence of the people's court and the people's procuratorate, as well as special-purpose vessels for police affairs.

Article 10 For the purposes of Item 7 of Article 3 of the Regulations, the term "relevant law of China" shall refer to the Regulations of the People's Republic of China on Diplomatic Privileges and Immunities and the Regulations of the People's Republic of China Concerning on Consular Privileges and Immunities.

Article 11 When foreign resident embassies and consulates and resident institutions of international organizations and their personnel handle the tax exemption matters prescribed in Item 7 of Article 3 of the Regulations, they shall provide to the competent local taxation authority with the identification document of the institutions or individual and the ownership documents of vehicles and vessels, as well as state the basis and reason for tax exemption.

Article 12 Where taxpayers fail to handle taxable vehicle and vessel registration procedure with vehicle and vessel administration authorities in accordance with provisions, the month of the issue of vehicle and vessel purchase invoice shall be the time of taxation obligation of vehicle and vessel tax.
　　......