Interim Regulations of the People's Republic of China on Vehicle Purchase Tax

Interim Regulations of the People's Republic of China on Vehicle Purchase Tax

Order of the State Council [2000] No. 294

October 22, 2000

Interim Regulations of the People's Republic of China on Vehicle Purchase Tax have been adopted by the meeting of the standing committee of the State Council, which are hereby promulgated and shall come into effect as of January 1, 2001.

Prime Minister: Zhu Rongji

Annex: Interim Regulations of the People's Republic of China on Vehicle Purchase Tax
　
Article 1 All units and individuals who acquire motor vehicles as prescribed in these Regulations (hereinafter referred to as taxable vehicles) within the territory of the PRC shall be the taxpayers of Vehicle Purchase Tax and shall pay Vehicle Purchase Tax in accordance with the provisions of the Regulations.
　
Article 2 "Acquisition" as referred in Article 1 of the Regulations includes purchase, import, self-production, receipt as gift or award, or other forms of obtaining a taxable vehicle for personal-use.
"Units" as referred in Article 1 of the Regulations include State-owned enterprises, collectively owned enterprises, private enterprises, joint stock enterprises, foreign investment enterprises, foreign enterprises, other enterprises and business units, social organizations, State departments, State forces and other units. "Individuals" include individual industrial and commercial households and other individuals.
　
Article 3 Scope of change of Vehicle Purchase Tax includes motor cars, motorcycles, tramcars, trailers and agricultural lorries.
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