Interim Regulations of the People's Republic of China on Tax for the use of Vehicles and Vessels

Interim Regulations of the People's Republic of China on Tax for the use of Vehicles and Vessels


Interim Regulations of the People's Republic of China on Tax for the use of Vehicles and Vessels

Guo Fa [1986] No. 90

September 15, 1986
 
Article 1 All obligatory taxpayers (hereafter referred to as taxpayers) for the use of vehicles and vessels, who are the representatives of entities or individuals who possess and are using a vehicle or vessel within the territory of the People's Republic of China, shall pay tax for the use of vehicles and vessels in accordance to the provisions of these Regulations.
 
Article 2 Levies for the use of a vessel will be calculated in accordance with the "Vessel Tax Schedule" attached to these Regulations. Levies for the use of a vehicle will be determined by the people's government of the province, autonomous region or municipality directly under the Central Government within the scope stipulated in the "Vehicle Tax Schedule" attached to these Regulations.
 
Article 3 The following vehicles or vessels are exempted from the tax for the use of vehicles and vessels:
1.
  ......
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