INTERIM REGULATIONS CONCERNING THE VEHICLE AND VESSEL USAGELICENSE PLATE TAX
INTERIM REGULATIONS CONCERNING THE VEHICLE AND VESSEL USAGELICENSE PLATE TAX
(Promulgated by the Central People's Government AdministrationCouncil on September 13, 1951)
This English document is coming from the "LAWS AND REGULATIONS OF THE
PEOPLE'S REPUBLIC OF CHINA GOVERNING FOREIGN-RELATED MATTERS" (1991.7)
which is compiled by the Brueau of Legislative Affairs of the State
Council of the People's Republic of China, and is published by the China
Legal System Publishing House.
In case of discrepancy, the original version in Chinese shall prevail.
Whole Document
INTERIM REGULATIONS CONCERNING THE VEHICLE AND VESSEL USAGE
LICENSE PLATE TAX
(Promulgated by the Central People's Government Administration
Council on 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 the 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 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 people's governments (military and
administrative commissions) of the greater administrative regions,
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 apply to the local tax authorities
for registration, paying the tax, and obtaining license plates and the tax
payment certificates. The aforesaid vehicle and vessel license plates and
tax payment certificates 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, for
the convenience of the tax payers to make the tax payments, the local tax
authorities may collect an aggregate amount of tax on a biannual or annual
basis.
Article 6
The following categories 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 and unloading of cargo and the storage of goods;
(5) vehicles and vessels certified by the respective local transport
administration offices and verified and approved by the tax authorities
that they are no longer in use or have been dismantled; and
(6) fire trucks, water sprinkler vessels, 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 Items (1), (2) and
(6) shall apply to the local tax authorities for registration and
obtaining the tax-exempt license plate and paying a fee covering the
manufacturing cost of the license plate.
Article 7
The amount of vehicles usage license plate tax shall be as follows:
|========|=============|=============|===================|===============|
|Type | Category | Unit for | Quarterly | Remar |
| | Calculating| Tax Payment |
| | Tax | |
|========|=============|=============|===================|===============|
| Passenger | Per vehicle| 150,000 yuan |
| vehicles | to 800,000 |
| | yuan |
|----------------|
|Motor | Trucks | Per ton, by| 40,000 yuan |
|vehicles| net tonnage| to 150,000 |
| | yuan |
|----------------|
| Motor-cycles| Per motor- | 50,000 yuan |
| | cycle | to 150,000 |
| | yuan |
|----------------|
| | Per motor- | 80,000 yuan |
| | tricycles | to 200,000 |
| | yuan |
|----------------|
| Animal-drawn| Per vehicle| 10,000 yuan |
| | to 80,000 |
| | yuan |
|----------------|
|Non- | Manually | Per vehicle| 3,000 yuan to |Including |
| | |pedicabs, |
|motor | driven | 60,000 yuan |rickshaws and |
|vehicles| |other manually |
| | |drawn vehicles |
|----------------|
| Bicycles | Per bicycle| 5,000 yuan to |
| | 10,000 yuan |
|========================================================================|
Article 8
The amount of vessel usage license plate tax shall be as follows:
|========|======================|====================|======================|
|Type | Unit for calculating | Quarterly tax | Remarks |
| tax | payment |
|========|======================|====================|======================|
| Under 50 tons | 3,000 yuan per ton | Calculated on the |
| | basis of net tonnage |
|-------|------|-------|
| 51 - 150 tons | 3,500 yuan per ton | Calculated on the |
| | basis of net tonnage |
|-------|------|-------|
| 151 - 300 tons | 4,000 yuan per ton | Calculated on the |
| | basis of net tonnage |
|-------|------|-------|
| 301 - 500 tons | 4,500 yuan per ton | Calculated on the |
| | basis of net tonnage |
|-------|------|-------|
|Motor | 501 - 1000 tons | 5,500 yuan per ton | Calculated on the |
|vessels | | basis of net tonnage |
|-------|------|-------|
| 1001 - 1500 tons | 6,500 yuan per ton | Calculated on the |
| | basis of net tonnage |
|-------|------|-------|
| 1501 - 2000 tons | 8,000 yuan per ton | Calculated on the |
| | basis of net tonnage |
|-------|------|-------|
| 2001 - 3000 tons | 9,500 yuan per ton | Calculated on the |
| | basis of net tonnage |
|-------|------|-------|
| 3001 tons and | 11,000 yuan per ton| Calculated on the |
| upwards | basis of net tonnage |
|==========================================================================-|
| Under 10 tons | 1,500 yuan per ton | Calculated on the |
| | basis of tonnage of |
| | loading capacity |
|-------|------|-------|
| 11 - 50 tons | 2,000 yuan per ton | Calculated on the |
| | basis of tonnage of |
| | loading capacity |
|-------|------|-------|
| Non | 51 - 150 tons | 2,500 yuan per ton | Calculated on the |
| motor | | basis of tonnage of |
| vessels| | loading capacity |
|-------|------|-------|
| 151 - 300 tons | 3,000 yuan per ton | Calculated on the |
| | basis of tonnage of |
| | loading capacity |
|-------|------|-------|
| 301 tons and | 3,500 yuan per ton | Calculated on the |
| upwards | basis of tonnage of |
| | loading capacity |
|========|======================|====================|======================|
Article 9
Except where vehicle and vessel usage license plate tax is imposed on
vessels on the basis of tonnage according to the provisions, the
provincial (municipal) people's government shall, within the range of the
tax amount prescribed in the preceding Article, determine according to
existing local conditions the amounts of tax applicable to vehicles of
different categories, deadweight capacities, and the nature of uses, and
shall report such determinations 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 determinations to
the Ministry of Finance 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 licenses.
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; as to those 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, according to the provisions, be
fitted to a conspicuous place on vehicles or vessels to facilitate
identification.
Article 15
The penalties for violation of the provisions of these Regulations are
stipulated 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 100,000 yuan
Renminbi (i.e. the Old Renminbi - the editor.)
(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 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 go into effect as of the date of promulgation.
Notes:
The amount of tax payment, as listed in this table, is
calculated in the Old Renminbi.
- The Editor.
| | basis of net tonnage |
|-------|------|-------|
| 3001 tons and | 11,000 yuan per ton| Calculated on the |
| upwards | basis of net tonnage |
|==========================================================================-|
| Under 10 tons | 1,500 yuan per ton | Calculated on the |
| | basis of tonnage of |
| | loading capacity |
|-------|------|-------|
| 11 - 50 tons | 2,000 yuan per ton | Calculated on the |
| | basis of tonnage of |
| | loading capacity |
|-------|------|-------|
| Non | 51 - 150 tons | 2,500 yuan per ton | Calculated on the |
| motor | | basis of tonnage of |
| vessels| | loading capacity |
|-------|------|-------|
| 151 - 300 tons | 3,000 yuan per ton | Calculated on the |
| | basis of tonnage of |
| | loading capacity |
|-------|------|-------|
| 301 tons and | 3,500 yuan per ton | Calculated on the |
| upwards | basis of tonnage of |
| | loading capacity |
|========|======================|====================|======================|
Article 9
Except where vehicle and vessel usage license plate tax is imposed on
vessels on the basis of tonnage according to the provisions, the
provincial (municipal) people's government shall, within the range of the
tax amount prescribed in the preceding Article, determine according to
existing local conditions the amounts of tax applicable to vehicles of
different categories, deadweight capacities, and the nature of uses, and
shall report such determinations 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 determinations to
the Ministry of Finance 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 licenses.
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; as to those 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, according to the provisions, be
fitted to a conspicuous place on vehicles or vessels to facilitate
identification.
Article 15
The penalties for violation of the provisions of these Regulations are
stipulated 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 100,000 yuan
Renminbi (i.e. the Old Renminbi - the editor.)
(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 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 go into effect as of the date of promulgation.
Notes:
The amount of tax payment, as listed in this table, is
calculated in the Old Renminbi.
- The Editor.
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