Vehicle and vessel use tax, what is vehicle and vessel use tax

The amount of tax on the use of vehicles and vessels.

Vehicle Tax Scale.

Category Item Annual Tax Amount (RMB) Explanation Machine. Move.

Cart. Passenger cars with less than 10 seats are 120 per car

Passenger cars 11 to 40 seats 160 per car Including trams Passenger cars with more than 41 seats 200 per car Including trams.

Trucks 40 per tonne are taxed on the basis of net tonnage.

Tractor trailers are levied at 20 per tonne on a net tonnage.

Walk-behind tractors 24 per vehicle

Two-wheeled motorcycles 20 per unit

Three-wheeled motorcycles 40 per unit Including mopeds, modified simple tricycles, special motor vehicles 120 per vehicle Including forks, shovels, cranes and other non-engines. Train.

Human-powered driving: 4 per vehicle, including tricycles and other human-powered towed vehicles, 6 per vehicle

Bicycles 2 per vehicle

Ship Tax Scale.

Category Tax Calculation Standard Annual Tax Amount (RMB) Note. Move.

Boat. Less than 150 tons including (150 tons) per tonne 151 tonnes to 500 tonnes per tonne Levy on net tonnage.

501 tonnes to 1500 tonnes per tonne are levied on a net tonnage.

1,501 tons to 3,000 tons per ton 3,001 tons to 10,000 tons per ton per ton to more than 10,001 tons per ton per ton to net tonnage Machine.

Move. Boat. Less than 10 tons (including 10 tons) per ton 11 tons to 50 tons per ton per tonnage.

51 tonnes to 150 tonnes per tonne are levied on the basis of deadweight tonnage.

151 tonnes to 300 tonnes per tonne are levied by deadweight tonnage.

More than 301 tons per ton are levied according to deadweight tonnage.

Summary. Vehicle and vessel use tax rateThe vehicle and vessel use tax rate refers to the fixed tax rate of vehicle and vessel use tax. According to the "Provisional Regulations of the People's Republic of China on Vehicle and Vessel Use Tax" issued in September 1986, the applicable tax rate for ships is divided into two categories: motor vessels and non-motor vessels.

Motor ships are levied according to net tonnage, and the fixed tax rate is divided into 6 grades, the lowest level, and the annual tax rate per ton is yuan for motor ships below 150 tons; The highest level, motor vessels of more than 1,001 tons, the annual tax amount per ton. Non-motorized ships are levied according to deadweight tonnage, and the fixed tax rate is divided into 5 levels, the lowest level, and the annual tax rate per ton is yuan for non-motorized ships below 10 tons; The highest level, more than 301 tons, the annual tax amount per ton.

Vehicle and vessel use tax.

Vehicle and vessel use tax rateThe vehicle and vessel use tax rate refers to the fixed tax rate of vehicle and vessel use tax. According to the "Provisional Regulations of the People's Republic of China on Vehicle and Vessel Use Tax" issued in September 1986, the applicable tax rate for ships is divided into two categories: motor vessels and non-motor vessels. Motor ships are levied according to net tonnage, and the fixed tax rate is divided into 6 grades, the lowest level, and the annual tax rate per ton is yuan for motor ships below 150 tons; The highest level, motor vessels of more than 1,001 tons, the annual tax amount per ton.

Non-motorized ships are levied according to deadweight tonnage, and the fixed tax rate is divided into 5 levels, the lowest level, and the annual tax rate per ton is yuan for non-motorized ships below 10 tons; The highest level, more than 301 tons, the annual tax amount per ton.

Related content: There is no uniform regulation on the applicable tax rate of vehicles across the country, and the regulations only stipulate the tax range for motor vehicles and non-motor vehicles. Among them, the annual tax amount of each passenger car is 60 yuan to 320 yuan; For trucks, the annual tax amount is 16 yuan to 60 yuan per net tonnage; two-wheeled motorcycles, with an annual tax of 20 yuan to 60 yuan per motorcycle; Three-wheeled motorcycles, each with an annual tax of 30 yuan to 80 yuan; The annual tax amount of each human-powered vehicle is from 24 yuan to 24 yuan, and the annual tax amount of each animal-driven vehicle is 4 yuan to 32 yuan; Bicycles, the annual tax amount is 2 yuan to 4 yuan per bicycle.

The specific applicable tax rates for all types of vehicles shall be determined by the people of provinces, autonomous regions and municipalities directly under the Central Government** within the above ranges.

Hello, the collection standard of vehicle and vessel use tax0 liters including 60 yuan to 360 yuan; Rise above 300 yuan to close 540 yuanMore than 6 liters to liter including 360 yuan to 660 yuan, liter above liter to liter including 660 yuan to 1200 yuan

More than 5 liters to liters including 1200 yuan to 2400 yuan, liters above liters to liters including 2400 yuan to 3600 yuan; liter above 3600 yuan to 5400 yuan; 4. All passenger cars with engine displacement less than or equal to 1 liter shall be subject to vehicle and vessel tax according to the tax standard of minibuses. The exhaust volume of the motor is subject to the amount contained in the corresponding item of the voucher. Article 1 of the Vehicle and Vessel Tax Law stipulates that the owner or manager of a vehicle or vessel (hereinafter referred to as a vehicle or vessel) as specified in the Schedule of Items and Rates of Vehicle and Vessel Tax attached to this Law shall be a taxpayer of vehicle and vessel tax and shall pay vehicle and vessel tax in accordance with this Law.

The meaning of vehicle and vessel tax is as follows:Vehicle and vessel tax refers to a tax payable by the owner or manager of a vehicle or vessel within the territory of the People's Republic of China in accordance with the Law of the People's Republic of China on Vehicle and Vessel Tax. Starting from July 1, 2007, car owners are required to pay vehicle and vessel tax when taking out compulsory traffic insurance.

The scope of collection of vehicle and vessel tax refers to the vehicles and vessels that shall be registered with the vehicle and vessel management department of China in accordance with the law (except for the vehicles and vessels that are exempted or exempted according to regulations).

Vehicle. 1. Motor vehicles and ships that shall be registered with the vehicle and vessel management department in accordance with the law;

2. Motor vehicles and ships that do not need to be registered with the vehicle and vessel management department and drive or operate in the internal premises of the unit according to law.

Shipping. This includes both motorized and non-motorized vessels. Buried motor vessels refer to ships that rely on fuel and other energy sources as power to operate, such as passenger ships, cargo ships, hovercraft, etc.; Non-motorized ships refer to ships that rely on manpower or other forces to operate, such as wooden boats, sailboats, sampans, etc.

In general, vehicle and vessel tax generally refers to a tax that the owner or manager of a vehicle or vessel within the territory of the People's Republic of China needs to pay in accordance with the Vehicle and Vessel Tax Law of the People's Republic of China. A tax levied on the owner or manager of a vehicle or ship with a vehicle or vessel as the characteristic object. The vehicles and vessels mentioned here usually refer to the vehicles and vessels that need to be registered with the vehicle and vessel management department in accordance with the law.

Every vehicle owner is required to pay a vehicle and vessel use tax.

[Legal basis].

Law of the People's Republic of China on the Administration of Tax Collection Article 1 This Law is enacted in order to strengthen the administration of tax collection, standardize the collection and payment of taxes, safeguard national tax revenues, protect the legitimate rights and interests of taxpayers, and promote economic and social development.

The collection standard of vehicle and vessel use tax: 60-360 yuan below the liter; Above 300-540 yuan; Rise above to 360-660 yuan; 660-1200 yuan; Rise above 1200-2400 yuan; rise above 2400-3600 yuan; liter above 3600-5400 yuan.

[Legal basis].Article 2 of the Provisional Regulations on Vehicle and Vessel Tax.

The applicable tax amount of vehicles and vessels shall be implemented in accordance with the "Vehicle and Vessel Tax Items and Rates Table" attached to the first tour of this Ordinance. The financial department and the competent tax department may, according to the actual situation, divide the sub-tax items within the scope and tax range specified in the "Vehicle and Vessel Tax Item and Tax Amount Table", and clarify the tax range of the sub-tax items of vehicles and the specific applicable tax amount of ships. The specific applicable tax amount of the vehicle shall be determined by the people of the provinces, autonomous regions and municipalities directly under the Central Government within the prescribed range of sub-tax items.

What exactly does vehicle and vessel tax mean?

According to the Law of the People's Republic of China on Vehicle and Vessel Tax, vehicle and vessel tax is a tax levied on the owner or manager of vehicles and vessels (hereinafter referred to as "vehicles and vessels") with vehicles and vessels as the tax objects. The tax time of vehicle and vessel tax is the month in which the ownership or management right of the vehicle and vessel is obtained, and it is declared on an annual basis, calculated in monthly installments, and paid in a lump sum. Vehicle and vessel tax is levied on a calendar year, i.e.:

January 1 to December 31 in the Gregorian calendar. The calculation formula is: tax payable = (annual tax payable 12) * number of taxable months.

[Extended content].Vehicle and vessel tax exempt vehicles:

1. Pure electric commercial vehicles, plug-in hybrid electric vehicles (including extended range) hybrid electric vehicles, and fuel cell commercial vehicles licensed for sale in China;

2. Comply with the technical standards of new energy vehicle products;

3. Passed the special test of new energy vehicles and met the standards of new energy vehicles;

4. New energy vehicle manufacturers or imported new energy vehicle dealers meet the relevant requirements in terms of product quality assurance, product consistency, after-sales service, safety monitoring, and power battery utilization.

Calculation method: The net tonnage of the vehicle is less than half a ton, and more than half a ton is calculated as 1 ton;

The trailers attached to the tractors engaged in transportation business are subject to vehicle and vessel use tax at a discount of 5% of the net tonnage of the truck;

For motor vehicle trailers, 50% of the truck tax is calculated;

For passenger and cargo vehicles, vehicle and vessel tax shall be levied according to the taxable unit and tax amount standard of the truck;

Regardless of the net tonnage or deadweight tonnage of the ship, the mantissa of the ship is less than half a ton, and the more than half a ton is calculated as 1 ton;

Small vessels less than 1 ton will be counted as 1 ton;

The tugboat calculation standard can be calculated by 5% of the net tonnage per horsepower.

8) Tugboats and non-motorized barges are calculated at 50% of the motor vessel tax respectively.