(Administrative Council, Central People's Government: 13 September1951)
(Administrative Council, Central People's Government: 13 September1951)
Whole Doc.
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). Alternatively, to
facilitate the payment of tax by taxpayers, the local tax authorities may
collect an aggregated amount of tax on a biannual or annual basis.
Article 6
The following classes of vehicles and vessels shall be exempt from
the payment of the vehicle and vessel usage license plate tax:
(1) vehicles and vessels operated by suburban farmers for their own
use;
(2) fishing vessels with a deadweight capacity not in excess of one
ton;
(3) vehicles and vessels owned and operated by military and
government units, public and private schools and social organizations for
their own use;
(4) pontoons and floating docks used exclusively for passengers, the
loading or unloading of cargo and the storage of goods;
(5) vehicles and vessels certified by the respective local transport
administration offices and reported to the tax authorities for appraisal
and approval that they are no longer in use or have been demolished; and
(6) 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 that are exempt from tax and listed above in classes 1, 2, 3
and 6 must register with the local tax authorities and pay a fee covering
the manufacturing cost of the license plate.
Article 7
The amount of the license plate use tax for vehicles shall be as
follows:
------------------
Type Category Unit of Accounting Quarterly Comments
for Taxation Tax Payment
Purposes (yuan)
------------------
motorized passenger pervehicle 150.000-
vehicles vehicles 800.00
vehicles perton- 40.00-
netload 150.000
capacity
motorcycles permotor- 50.000-
cycle 150.000
permotor- 80.000-
tricycle 200.000
non- animal- pervehicle 10.000-
motorized drawn 80.000
vehicles
manually pervehicle 3.000- including
drawn 60.000 pedicabs,
rickshaws
and other
manually
drawn
vehicles
bicycles perbicycle 5.000-
10.000
------------------
Article 8
The amount of the license plate use tax for vessels shall be as
follows:
------------------
Type Unit of Accounting for Quarterly Comments
Taxation Purposes (perton) Tax Payment
(yuan)
------------------
motorized up to 50 tons 3.000 assessed on
vessels the basis of
51-150tons 3.500 dead-Weight
151-300tons 4.000 capacity
301-500tons 4.500
501-1,000tons 5.500
1,001-1,500tons 6.500
1,501-2,000tons 8.000
2,001-3,000tons 9.500
3,001tons and greater 11.000
non- up to 10tons 1.500 assessed on
motorized on the basis of
11-50tons 2.000 dead-weight
51-150tons 2.500 capacity
151-300tons 3.000
------------------
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 governments shall, within the range of the
tax amount stipulated in the above provisions, determine according to
existing local conditions the amounts of tax applicable to vehicles of
different classes, deadweight capacities and uses and shall report such
determinations to the respective people's government (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 determinations to
the Ministry of Finance of the Central People's Government for examination
and approval and for the record.
Article 10
Vehicles and vessels for which the tax due has been paid and for
which license plates have been obtained, when transferred to and operated
in another taxing district, shall not be further subject to tax or subject
to additional tax due to differences in taxation between the former
district and the latter district for the duration of the validity of the
license.
Article 11
In respect of vehicles and vessels which are registered in districts
where no vehicle and vessel usage license plate tax is imposed, but which
are frequently operated in districts where vehicle and vessel usage
license plate tax is imposed, the vehicle and vessel usage license plate
tax must be paid to the city tax 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 tax
upon 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 the ownership of vehicles
and vessels is transferred, the license plates may be used until the
termination of the period of validity of the license plates; no additional
tax shall be paid and no tax shall be refunded during such a period.
Article 13
In cases of damage to or loss of the license plates of vehicles or
vessels, a report shall be filed with the office that originally issued
the license plates for replacement license 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 on a conspicuous place on vehicles or vessels to
facilitate identification.
Article 15
The penalties for violation of the provisions of these Regulations
shall be as follows:
(1) Persons who fail to comply with the provisions concerning
reporting, registration, the payment of tax and the obtaining of license
plates shall, in addition to the payment of tax within a time limit, be
subject to a fine of three times or less the amount of tax due.
(2) Persons who violate any one of the provisions of Articles 12, 13
or 14 of these Regulations shall be subject to a fine not exceeding 100000
Renminbi.
(3) Persons who fail to pay tax within the prescribed period shall,
in addition to the payment of tax within a time limit, be subject to a
late payment fine of 1% of the amount of tax due for each day payment is
delayed.
Article 16
Measures for the investigation and collection of the vehicle and
vessel usage license plate tax shall be formulated by the provincial
(municipal) tax authorities and submitted for verification, approval and
implementation to the respective provincial (municipal) people's
government and to the General Taxation Bureau of the Ministry of Finance
of the Central People's Government for the record.
Article 17
On the promulgation of these Regulations, all separate rules and
measures governing the license plate tax in the various localities shall
be annulled.
Article 18
These Regulations shall become effective as of the date of
promulgation.
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