Decree No. 714 issued by the Government Secretary on Septem-ber20,
1951.
Article 1 All operators of vehicles and vessels in 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 taxation 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 Chinese vessels leased by foreign businesses shall, however,
continue to be subject to the Tonnage Tax, but not the Vehicle and
Vessel Usage License Plate Tax.
Article 3 Provincial (municipal) People's Governments shall,
subject to the verification and approval of the respective administrative
regional Government (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 A person using a vehicle or vessel subject to
Vehicle and Vessel Usage License Plate Tax shall apply to the local
taxation authorities for recording, paying tax, receiving Vehicle
and Vessel Usage License Plates and Tax Payment Certificate.
The above-mentioned license plate and Tax Payment Certificate shall
be issued by the provincial (municipal) taxation authority.
Article 5 Vehicle and Vessel Usage License Plate Tax shall
be collected on a quarterly basis (in January, April, July and October).
Alternatively, to facilitate the payment of tax by taxpayers, the
local taxation authorities may collect an aggregate amount of tax
calculated on a biannual or annual basis.
Article 6 The following classes of vehicles and vessels
shall be exempt from payment of Vehicle and Vessel Usage License
Plate Tax:
A. vehicles and vessels operated by suburban farmers for their
own use;
B. fishing vessels with a deadweight capacity not exceeding one
ton;
C. vehicles and vessels owned and operated by military and government
units, public and private schools and social organizations for their
own use;
D. pontoons and floating docks used exclusively for passengers
, for the loading and unloading of cargo and the storage of goods;
E. vehicles and vessels certified by the respective local trans
port administration offices and reported to the taxation authorities
for appraisal and approval that they are no longer in use or have
been demolished;
F. fire trucks, water sprinkler vehicles, ambulance vehicles, and
ambulance vessels waste removal vehicles and waste removal vessels
and ferries.
In order to obtain a tax-exempt license plate, operators of vehicles
and vessels exempt from tax and listed in classes 1,2, 3 and 6 must
register with the local taxation authorities and pay a fee to cover
the cost of manufacturing the license plate.
Article 7 The Amounts of the Vehicle and Vessel Usage License
Plate Tax are as follows:
| Type |
Category |
Unit of accounting for
taxation |
Quarterly tax amount
due |
Comments |
| Motorized vehicle |
Passenger vehicles Delivery
vehicles motorcycles |
Per vehicle Per ton-net
load capacity Per motorcycle Per motor tricycle |
15-80 yuan 4-15 yuan
5-15 yuan 8-20 yuan |
|
| Non-motorized vehicles
|
Animal drawn Manually
drawn Bicycles |
Per vehicle Per vehicle
Per vehicle |
1-8 yuan 0.3-6 yuan 0.5-1
yuan |
Includes pedicabs, rickshaws
and other manually drawn vehicels |
Article 8 The Amount of Vehicle and Vessel Usage License
Plate Tax is as follows:
| Type |
Standard tax calculation
|
Each season amount of
tax |
Comments |
| Motorized ships |
Under 50 tons 51 to 150
tons 151 to 300 tons 301 to 500 tons 501 to 1000 tons 1001 to
1500 tons 1501 to 2000 tons 2001 to 3000 tons over 3001 tons
|
0.30 yuan/ton 0.35 yuan/ton
0.40 yuan/ton 0.45 yuan/ton 0.55 yuan/ton 0.65 yuan/ton 0.80
yuan/ton 0.95 yuan/ton 1.10 yuan/ton |
Levy is calculated according
to dead weight tonnage Levy is calculated according to dead
weight tonnage Levy is calculated according to dead weight tonnage
Levy is calculated according to dead weight tonnage Levy is
calculated according to dead weight tonnage Levy is calculated
according to dead weight tonnage Levy is calculated according
to dead weight tonnage Levy is calculated according to dead
weight tonnage Levy is calculated according to dead weight tonnage
|
| Non-motorized vessels
|
Under 10 tons 11 to 50
tons 51 to 150 tons 151 to 300 tons over 301 tons |
0.15 yuan/ton 0.20 yuan/ton
0.25 yuan/ton 0.30 yuan/ton 0.35 yuan/ton |
Levy is calculated according
to carrying capacity Levy is calculated according to carrying
capacity Levy is calculated according to carrying capacity Levy
is calculated according to carrying capacity Levy is calculated
according to carrying capacity |
Article 9 Except where Vehicle and Vessel Usage License
Plate Tax is imposed on vessels according to tonnage as stipulated
in the Regulations, the provincial (municipal) People's Government
shall, within the range stipulated in the above provisions and according
to existing local conditions, determine the amounts of tax applicable
to vehicles of different classes, deadweight capacities and uses,
and shall report their decisions to the People's Governments (military
and administrative commissions) of the greater administrative regions
for examination, approval and implementation and to the Ministry
of Finance of the Central People's Government for the record. Provinces
(municipalities) directly under the Central Government shall report
their decisions to the Ministry of Finance of the Central People's
Government for examination and approval and for the record.
Article 10 Where vehicles and vessels for which the tax due
has been paid and for which license plates have been obtained are
transferred to or operated in another tax district, they shall not
be subject to a second tax payment or subject to additional taxes
because of differences in taxation between the two districts, for
the duration of the validity of the license.
Article 11 Where vehicles and vessels which are registered
in districts where no Vehicle and Vessel Usage License Plate Tax
is imposed but frequently operated in districts where Vehicle and
Vessel Usage License Plate Tax is imposed, the tax must be paid
to the city taxation authorities therein. Such vehicles and vessels.
which are not frequently operated in districts where the Vehicle
and Vessel Usage License Plate Tax is imposed shall be exempt from
the tax after obtaining a certificate of tax exemption from the
respective People's Government at or above the local township (or
village) level.
Article 12 Vehicle and vessel license plates may not be
sold, given as gifts, loaned or used beyond their expiry date. Where
ownership of vehicles and vessels is transferred, the license plates
may be used until the expiry date of the plates; no additional tax
shall be paid and no tax will be refunded during such a period.
Article 13 Where there is damage to or loss of vehicle and
vessel license plates, a report shall be filed with the office that
originally issued the plates, for replacement plates; no additional
tax shall be paid during the period of validity of the original
license plates.
Article 14 Vehicle and vessel license plates shall, in accordance
with these Regulations, be placed in a conspicuous place on the
vehicle or vessel to facilitate identification.
Article 15 Penalties for violation of the provisions of
these Regulations are as follows:
A. persons who fail to report, register, pay tax and obtain license
plates, shall, in addition to the payment of tax within a time limit,
be subject to a maximum fine of three times the amount of tax due;
B. persons who violate any one of the provisions of Article 12,
13 or 14 of these Regulations shall be subject to a fine not exceeding
10 yuan;
C. persons who fail to pay tax within the prescribed time period
shall 9 in addition to the payment of the tax due within a new time
limit, be subject to a late payment fine of 1% of the amount of
tax due for each day of delayed payment.
Article 16 Measures for the investigation and collection
of Vehicle and Vessel Usage License Plate Tax shall be formulated
by the provincial (municipal) taxation authorities and submitted
for verification, approval and implementation to the provincial
(municipal) People's Government, and level by level to the State
Administration of Taxation, the Ministry of Finance and the Central
People's Government for their record.
Article 17 After these Regulations are issued, the unit
method of Usage License Plate Tax used by any locality, without
exception, is annulled.
Article 18 These Regulations come into effect on the date
of issue.
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