OVERVIEW OF CHINA'S CURRENT TAX SYSTEM
Vehicle and Vessel Usage License Plate Tax
(1) Taxpayers
At this moment, this tax is only applied to the enterprises
with foreign investment, foreign enterprises, and foreigners.
The users of the taxable vehicles and vessels are taxpayers
of this tax.
(2) Tax amount per unit
The tax amount per unit is different for vehicles and vessels:
a. Tax amount per unit for vehicles: 15-80 yuan per passenger
vehicle per quarter; 4-15 yuan per net tonnage per quarter for
cargo vehicles; 5-20 yuan per motorcycle per quarter. 0.3-8
yuan per non-motored vehicle per quarter.
b. Tax amount per unit for vessels: 0.3- 1.1 yuan per net tonnage
per quarter for motorized vessels; 0.15-0.35 yuan per non-motorized
vessel.
(3) Computation
The tax base for vehicles is the quantity or the net tonnage
of taxable vehicles The tax base for vessels is the net-tonnage
or the deadweight tonnage of the taxable vessels. The formula
for computing the tax payable is:
a. Tax payable = Quantity (or net-tonnage ) of taxable vehicles
× Applicable tax amount per unit
b. Tax payable = Net-tonnage (or deadweight tonnage) of taxable
vessels × Applicable tax amount per unit
(4) Exemptions
a. Tax exemptions may be given on the vehicles used by Embassies
and Consulates in China; the vehicles used by diplomatic representatives,
consuls, administrative and technical staffs and their spouses
and non-grown-up children living together with them.
b. Tax exemptions may be given as stipulated in some provinces
and municipalities on the fire vehicles, ambulances, water sprinkling
vehicles and similar vehicles of enterprises with foreign investment
and foreign enterprises.
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