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(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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