Vehicle Purchase Tax Law of the People's Republic of China
Vehicle Purchase Tax Law of the People's Republic of China
Vehicle Purchase Tax Law of the People's Republic of China
Order of the President of the People's Republic of China No. 19
December 29, 2018
The Vehicle Purchase Tax Law of the People's Republic of China, which has been adopted at the Seventh Session of the Standing Committee of the 13th National People's Congress on December 29, 2018, is hereby promulgated and shall come into effect from July 1, 2019.
Xi Jinping, President of the People's Republic of China
Vehicle Purchase Tax Law of the People's Republic of China
(Adopted at the Seventh Session of the Standing Committee of the 13th National People's Congress on December 29, 2018)
Article 1 An entity or individual that purchases an automobile, a tramcar, a trailer, or a motorcycle with a gas displacement of over 150 milliliters (hereinafter collectively referred to as "taxable vehicles") within the territory of the People's Republic of China shall be taxpayers of the vehicle purchase tax, and shall pay the vehicle purchase tax in accordance with the provisions hereof.
Article 2 For the purpose hereof, the term "purchase" refers to the act of acquiring taxable vehicles for self-use purposes by purchase, import, self-production, receipt as a gift or award or other means.
Article 3 The vehicle purchase tax shall be subject to the one-off tax collection system.
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