Law of the People's Republic of China on Vehicle and Vessel Tax
Law of the People's Republic of China on Vehicle and Vessel Tax
Law of the People's Republic of China on Vehicle and Vessel Tax
Order of the President of People's Republic of China No. 43
February 25, 2011
The Law of the People's Republic of China on Vehicle and Vessel Tax, adopted at the 19th meeting of the Standing Committee of the 11th National People's Congress on February 25, 2011, is hereby promulgated and shall come into effect as of January 1, 2012.
President of the People's Republic of China: Hu Jintao
Law of the People's Republic of China on Vehicle and Vessel Tax
Article 1 The owners or managers of vehicles and vessels (hereinafter "Vehicles & Vessels") within the People's Republic of China that are regulated in the "Table of Taxable Items and Tax Amounts for Vehicle and Vessel Tax" as attached hereto shall be the taxpayers of vehicle and vessel tax, and shall pay vehicle and vessel tax pursuant to this Law.
Article 2 The tax amounts applicable to Vehicles & Vessels shall be governed by the "Table of Taxable Items and Tax Amounts for Vehicle and Vessel Tax" as attached hereto.
The specific tax amounts applicable to vehicles shall be determined by the people's governments of provinces, autonomous regions and municipalities directly under the central government in accordance with the range as regulated in the "Table of Taxable Items and Tax Amounts for Vehicle and Vessel Tax" attached hereto and State Council regulations.
The specific tax amounts applicable to vessels shall be determined by the State Council to the extent of the range as regulated in the "Table of Taxable Items and Tax Amounts for Vehicle and Vessel Tax" as attached hereto.
Article 3 The following Vehicles & Vessels shall be exempt from vehicle and vessel tax:
1.
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