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(1) Taxpayers
Taxpayers include enterprises, units, individual household businesses
and other individuals who possess and operate vehicles and/or vessels
within the territory of the People's Republic of China (excluding
enterprises with foreign investment, foreign enterprises and foreigners).
(2) Tax base, tax amount per unit and computation of tax payable
The tax base are classified into two categories respectively for
vehicles and vessels: the tax base for vehicles is the number of
the taxable vehicles or the net-tonnage of the taxable vehicles;
the tax base for vessels is the net-tonnage or the deadweight tonnage
of the taxable vessels.
The annual amount of tax payable is separately computed for vehicles
and vessels:
a. For vehicles: 60 to 320 yuan per passenger vehicles; 16 to 60
yuan per ton ( net-tonnage ) for cargo vehicles; 20 to 80 yuan per
motorcycle; 1.2 to 32 yuan per non-motorized vehicle.
b. For vessels: 1.2 to 5 yuan per net tonnage for motorized vessels;
0.6 to1.4 yuan per deadweight tonnage for non-motorized vessels.
The formula for calculating tax payable is:
(a) Tax payable = Number (or net-tonnage ) of taxable vehicles
กม Applicable tax amount per unit
(b) Tax payable = Net-tonnage (or deadweight capacity) of the taxable
vessels กม Applicable tax amount per unit
(4) Major exemptions
Tax may be exempt on the vehicles and vessels self-used by governmental
organs, people's organizations and military units; the vehicles
and vessels self-used by units financed by financial fund allocation;
the fishing vessels with a deadweight capacity not in excess of
one ton; the pontoons and floating docks used exclusively for passengers,
the loading or unloading of cargo and the storage of goods; the
vehicles and vessels used by police department, fire department,
health department and environmental department; the vessels subject
to payment of Vessel Tonnage Tax according to Rules; special vehicles
designed for the convenience of the handicapped; and the tractors
used mainly in agriculture production.
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