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

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


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

Zheng Mi Zi [1951] No.714

September 13, 1951
 
Article 1 All operators of vehicles and vessels within districts where vehicle and vessel usage license plate tax is imposed shall, in accordance with the provisions of these Regulations, pay vehicle and vessel usage license plate tax to the respective tax authorities.
 
Article 2 Domestic vessels previously subject to the payment of the tonnage tax (vessel dues) shall no longer be subject to payment of the tonnage tax, and shall, without exception, be subject to payment of the vehicle and vessel usage license plate tax. Foreign vessels and the Chinese vessels leased by foreign businesses and foreign vessels shall, however, continue to be subject to tonnage tax and not vehicle and vessel usage license plate tax.
 
Article 3 The provincial (municipal) people's governments shall, subject to the verification and approval of the respective administrative regional governments (military and administrative commissions), designate those districts in which the vehicle and vessel usage license plate tax is to be imposed, and shall report the districts designated to the Ministry of Finance of the Central People's Government for the record; provinces (municipalities) directly under the Central Government shall, prior to the imposition of the tax, report the districts, designated to the Ministry of Finance of the Central People's Government for verification and approval.
 
Article 4 Operators of vehicles and vessels subject to payment of the vehicle and vessel usage license plate tax shall register with the appropriate local tax authorities, pay the tax and obtain license plates and tax payment certificates.
The vehicle and vessel license plates and certificates of tax payment mentioned above shall be made and issued by the provincial (municipal) tax authorities.
 
Article 5 Vehicle and vessel usage license plate tax shall be collected on a quarterly basis (in January, April, July and October).
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