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

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

Order of the State Council [2006] No. 482

December 29, 2006

The Interim Regulations of the People's Republic of China on Vehicle and Vessel Tax, which were adopted at the 162nd executive meeting of the State Council on December 27, 2006, are hereby promulgated and shall come into effect as of January 1, 2007.
Premier Wen Jiabao

Attachment: Interim Regulations of the People's Republic of China on Vehicle and Vessel Tax
　
Article 1 The owners or managers of the vehicles and vessels within the territory of the People's Republic of China are the Vehicle and Vessel Tax payer (hereinafter referred to Taxpayer in short), and shall pay Vehicle and Vessel Tax in accordance with the provisions of these Regulations.
The vehicles and vessels mentioned in these regulations refer to the vehicles and vessels registered with the vehicle and vessel administration department by law.
　
Article 2 The applicable tax amount for vehicles and vessels shall be executed according to the Table of Tax Amount per Unit for Vehicles and Vessels Tax attached.
The financial department and the tax department of the State Council may, based on actual conditions, specify the sub-items taxable within the taxable items and range of tax per unit of the Table of Tax Amount per Unit for Vehicles and Vessels Tax and make clear the range of the tax amount per unit of the sub-items for vehicles and the specific tax amount per unit for vessels.
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