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中华人民共和国车船税法(中英文对照)
作者:赵丽娜律师发布   出处:法律顾问网·涉外www.flguwen.com     时间:2011-03-31 13:34:00

Law of the People's Republic of China on Motor Vehicle and Vessel Taxes

中华人民共和国车船税法

Promulgating Institution: Standing Committee of the National People's Congress
Document Number: Order No. 43 of the President of the People's Republic of China
Promulgating Date: 02/25/2011
Effective Date: 01/01/2012
Validity Status: Forthcoming
颁布机关: 全国人民代表大会常务委员会
文     号: 中华人民共和国主席令第四十三号
颁布时间: 02/25/2011
实施时间: 01/01/2012
效力状态: 未生效

Text

正文

Order of the President of the People's Republic of China
No. 43
The Law of the People's Republic of China on Motor Vehicle and Vessel Taxes adopted at the 19th Session of the Standing Committee of the National People's Congress on February 25, 2011 is hereby issued and shall come into force from January 1, 2012.
Hu Jintao, President of the People's Republic of China
 February 25, 2011
中华人民共和国主席令
第四十三号
    《中华人民共和国车船税法》已由中华人民共和国第十一届全国人民代表大会常务委员会第十九次会议于2011年2月25日通过,现予公布,自2012年1月1日起施行。
中华人民共和国主席 胡锦涛
2011年2月25日
Law of the People's Republic of China on Motor Vehicle and Vessel Taxes
中华人民共和国车船税法
Article 1    Owners and operators of motor vehicles and vessels within the territory of the People's Republic of China, specified in the Table of Items and Amounts of the Motor Vehicle and Vessel Taxes attached to this Law, are the motor vehicle and vessel tax payers and shall pay such taxes in accordance with this Law.
     第一条  在中华人民共和国境内属于本法所附《车船税税目税额表》规定的车辆、船舶(以下简称车船)的所有人或者管理人,为车船税的纳税人,应当依照本法缴纳车船税。
Article 2    Tax rates for motor vehicles and vessels shall be based on the Table of Items and Amounts of the Motor Vehicle and Vessel Taxes attached to this Law.
The specific tax rates for vehicles shall be determined by the people's governments of provinces, autonomous regions and municipalities directly under the Central Government based on the Table of Items and Amounts of the Motor Vehicle and Vessel Taxes, attached to this Law, and relevant provisions of the State Council.
The specific tax rates for vessels shall be determined by the State Council within the range of tax amount of the Table of Items and Amounts of the Motor Vehicle and Vessel Taxes attached to this Law.
     第二条  车船的适用税额依照本法所附《车船税税目税额表》执行。
    车辆的具体适用税额由省、自治区、直辖市人民政府依照本法所附《车船税税目税额表》规定的税额幅度和国务院的规定确定。
    船舶的具体适用税额由国务院在本法所附《车船税税目税额表》规定的税额幅度内确定。
Article 3    The following types of motor vehicles and vessels are exempt from motor vehicle and vessel tax:
(1) Fishing boats and aquaculture boats;
(2) Vehicles and vessels used by the army and armed police;
(3) Vehicles and vessels for police purposes; and
(4) Vehicles and vessels of embassies, consulates, and representative offices of international organizations in China that are tax exempt under relevant laws, and of their relevant staff.
     第三条  下列车船免征车船税:
    (一)捕捞、养殖渔船;
    (二)军队、武装警察部队专用的车船;
    (三)警用车船;
    (四)依照法律规定应当予以免税的外国驻华使领馆、国际组织驻华代表机构及其有关人员的车船。
Article 4    Motor vehicles and vessels that are energy conservative or use alternative energy are entitled to tax break or tax exemption; where there is a need for tax break or exemption due to difficulty caused by severe natural disaster or other special factors, tax breaks or exemption may be granted. Detailed measures for these shall be determined by the State Council and reported to the Standing Committee of the National People's Congress for filing.
     第四条  对节约能源、使用新能源的车船可以减征或者免征车船税;对受严重自然灾害影响纳税困难以及有其他特殊原因确需减税、免税的,可以减征或者免征车船税。具体办法由国务院规定,并报全国人民代表大会常务委员会备案。
Article 5    The government of each province, autonomous region, or municipality directly under the Central Government may, based on the local conditions, grant tax reduction on a regular basis to motor vehicles and vessels used for public transportation and motorcycles, tricycles and low-speed trucks owned by rural residents and mainly used in the rural area, or grant exemption of motor vehicle and vessel tax thereto.
     第五条  省、自治区、直辖市人民政府根据当地实际情况,可以对公共交通车船,农村居民拥有并主要在农村地区使用的摩托车、三轮汽车和低速载货汽车定期减征或者免征车船税。
Article 6    The insurance institution offering third party compulsory insurance service is the withholder for motor vehicle and vessel tax, and shall withhold such tax when collecting premiums and issue a receipt for the tax payment.
     第六条  从事机动车第三者责任强制保险业务的保险机构为机动车车船税的扣缴义务人,应当在收取保险费时依法代收车船税,并出具代收税款凭证。
Article 7    The location for payment of motor vehicle and vessel tax shall be the place where the vehicle or vessel is registered or where the withholder is located. For motor vehicles and vessels for which no registration is required, the location for payment of motor vehicle and vessel tax shall be the place where the owner or operator is located.
     第七条  车船税的纳税地点为车船的登记地或者车船税扣缴义务人所在地。依法不需要办理登记的车船,车船税的纳税地点为车船的所有人或者管理人所在地。
Article 8    The commencement of the obligation of motor vehicle and vessel tax payment is the month when the ownership or control of a vehicle or vessel is acquired.
     第八条  车船税纳税义务发生时间为取得车船所有权或者管理权的当月。
Article 9    The motor vehicle and vessel tax shall be paid annually. The specific payment period shall be prescribed by the people's governments of provinces, autonomous regions and municipalities directly under the Central Government.
     第九条  车船税按年申报缴纳。具体申报纳税期限由省、自治区、直辖市人民政府规定。
Article 10    The registration authorities for motor vehicles and vessels used in public security, transportation, agriculture, fishery, as well as the vessel inspection agencies and competent regulators for withholders and taxpayers, shall help the taxation authorities with collection and administration of motor vehicle and vessel tax by providing information relating to motor vehicles and vessels involved.
The owner or operator of a vehicle shall provide the certificate of tax clearance or certificate of tax exemption to the transportation administration of the public security when going through procedures for registration or regular inspection. The transportation administration of the public security may go through relevant procedures after verifying such certificates.
     第十条  公安、交通运输、农业、渔业等车船登记管理部门、船舶检验机构和车船税扣缴义务人的行业主管部门应当在提供车船有关信息等方面,协助税务机关加强车船税的征收管理。
    车辆所有人或者管理人在申请办理车辆相关登记、定期检验手续时,应当向公安机关交通管理部门提交依法纳税或者免税证明。公安机关交通管理部门核查后办理相关手续。
Article 11    With regard to the administration of motor vehicle and vessel tax, the provisions of this Law and the Law of the People's Republic of China on the Administration of Tax Collection shall apply.
     第十一条  车船税的征收管理,依照本法和《中华人民共和国税收征收管理法》的规定执行。
Article 12    The State Council shall formulate implementing regulations in accordance with this Law.
     第十二条  国务院根据本法制定实施条例。
Article 13    This Law shall come into force on January 1, 2012. The Interim Regulations of the People's Republic of China on Vehicle and Vessel Tax promulgated by the State Council on December 29, 2006 will be simultaneously repealed.
     第十三条  本法自2012年1月1日起施行。2006年12月29日国务院公布的《中华人民共和国车船税暂行条例》同时废止。
Annex:
Table of Items and Amounts of the Motor Vehicle and Vessel Taxes
        Items     Taxable base     Annual rate     Notes
Passenger cars (graded by the cylinder capacity (displacement) of engines)        Smaller than 1.0 liters (inclusive) Per vehicle   RMB 60 to RMB 360          Approved number of passengers below 9 persons (inclusive)  
   1.0-1.6 liters (inclusive) RMB 300 to RMB 540  
      Between 1.6 liters and 2.0 liters (inclusive)        RMB 360 to RMB 660
Between 2.0 liters and 2.5 liters (inclusive) RMB 660 to RMB 1,200  
   Between 2.5 liters and 3.0 liters (inclusive)      RMB 1,200 to RMB 2,400  
   Between 3.0 liters and 4.0 liters (inclusive)   RMB 2,400 to RMB 3,600
   Bigger than 4.0 liters  RMB 3,600 to RMB 5,400
  Commercial vehicles     Passenger cars   Per vehicle   RMB 480 to RMB 1,440   Approved number of passengers above 9 persons,  including electronic vehicles
Trucks   Per ton load   RMB 16 to RMB 120     Including Semi-trailer, three-wheeled vehicle,and low-speed lorry  
Trailer     Per ton load      As per 50% of the taxable amount on trucks        
Other vehicles   Special work vehicle    Per ton load   RMB 16 to RMB 120 Excluding tractor  
     Roller mobile machinery shop for special purpose   RMB 16 to RMB 120  
Motorcycle              Per vehicle       RMB 36 to RMB 180          
Ships    Motor ship    Net tonnage per ton   RMB 3 to RMB 6   As per 50% of the taxable amount on motor vehicle for trailer ship and non-motorized barges  
  Yacht        Length of the yacht body per meter        RMB 600 to RMB 2000        
    附:
车船税税目税额表
     税 目
计税单位
年基准税额
备 注
乘用车〔按发动机汽缸容量(排气量)分档〕
1.0升(含)以下的
每辆
60元至360元
核定载客人数9人(含)以下
1.0升以上至1.6升(含)的
300元至540元
1.6升以上至2.0升(含)的
360元至660元
2.0升以上至2.5升(含)的
660元至1200元
2.5升以上至3.0升(含)的
1200元至2400元
3.0升以上至4.0升(含)的
2400元至3600元
4.0升以上的
3600元至5400元
商用车
客 车
每辆
480元至1440元
核定载客人数9人以上,包括电车
货 车
整备质量每吨
16元至120元
包括半挂牵引车、三轮汽车和低速载货汽车等
挂车
整备质量每吨
按照货车税额的50%计算
其他车辆
专用作业车
整备质量每吨
16元至120元
不包括拖拉机
轮式专用机械车
16元至120元
摩托车
每辆
36元至180元
船舶
机动船舶
净吨位每吨
3元至6元
拖船、非机动驳船分别按照机动船舶税额的50%计算
游 艇
艇身长度每米
600元至2000元

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