| 发文标题： | 车船使用牌照税暂行条例(附英文) |
| 发文文号： | |
| 发文部门： | 国务院 |
| 录入时间： | 2006-7-11 9:48:17 |
| 实施时间： | 1951-9-13 |
| 失效时间： | |
| 法规类型： | 车船使用牌船税 |
| 所属行业： | 所有行业 |
| 所属区域： | 全国 |
| 阅读人数： | 0 |
| 发文内容： | 第一条 凡在开征车船使用牌照税之地区、行驶车、船者，均依本条例之规定，向税务机关交纳车船使用牌照税。 第二条 原纳吨税（船钞）之本国船舶，一律改征车船使用牌照税，不再交纳吨税；但外国船舶及外商租用中国船舶，仍征吨税，不纳车船使用牌照税。 第三条 车船使用牌照税征收地区，由省（市）人民政府拟定，报请大行政区人民政府（军政委员会）核准开征，并转送中央人民政府财政部备案；中央直属省（市）报请中央人民政府财政部核准开征。 第四条 应纳车船使用牌照税之车、船使用人，须向所在地税务机关申请登记、纳税，领取车船使用牌照及完税证。前项车船使用牌照及完税证，由省（市）税务机关制发。 第五条 车船使用牌照税按季（一、四、七、十月）征收。当地税务机关为便利纳税人交纳，得改按半年或一年合并征收。 第六条 下列各种车、船，免纳车船使用牌照税： 一、郊区农民自用的车、船； 二、载重量不超过一吨的渔船； 三、军政机关、公私立学校及人民团体自有自用的车、船； 四、专供上下客货及存货的趸船、浮桥用船； 五、经当地交通管理机关证明报由税务机关核准停驶、拆毁的车、船； 六、消防车，洒水车、救护车、救护船、垃圾车、垃圾船及义渡船。 上列一、二、三、六各款免税之车、船，其使用人须向所在地税务机关申请登记，领取免税牌照并交纳牌照工本费。 第七条 车辆使用牌照税税额如下： ──┬───────┬────────┬────────────┬────────── 类 │ 项 目 │ 计 税 标 准 │ 每 季 税 额① │ 备注 别 │ │ │ │ ──┼───────┼────────┼────────────┼────────── │ 乘人汽车 │ 每 辆 │ 150,000元至800,000元 │ ├───────┼────────┼────────────┼────────── 机 │ 载货汽车 │ 按净吨位每吨 │ 40,000元至150,000元 │ 动 ├───────┼────────┼────────────┼────────── 车 │ 机器脚踏车 │ 二轮者每辆 │ 50,000元至150,000元 │ │ ├────────┼────────────┼────────── │ │ 三轮者每辆 │ 80,000元至200,000元 │ ──┼───────┼────────┼────────────┼────────── │ 兽力驾驶者 │ 每 辆 │ 10,000元至80,000元 │ 非 ├───────┼────────┼────────────┼────────── 机 │ │ │ │ 包括三轮车黄包车 动 │ 人力驾驶者 │ 每 辆 │ 3,000元至60,000元 │ 及其他人力拖行车 车 │ │ │ │ 辆 ├───────┼────────┼────────────┼────────── │ 脚 踏 车 │ 每 辆 │ 5,000元至10,000元 │ ──┴───────┴────────┴────────────┴────────── ① 本栏税额为旧人民币 第八条 船舶使用牌照税税额如下： ──┬─────────┬─────────┬───────── 类 │ 计税标准 │ 每 季 税 额 ① │ 备 注 别 │ │ │ ──┼─────────┼─────────┼───────── │ 50吨以下 │ 每吨, 3000元 │ 按净吨位计征 ├─────────┼─────────┼───────── 机 │ 51吨至150吨 │ 每吨, 3500元 │ 按净吨位计征 ├─────────┼─────────┼───────── │ 151吨至300吨 │ 每吨, 4000元 │ 按净吨位计征 ├─────────┼─────────┼───────── 动 │ 301吨至500吨 │ 每吨, 4500元 │ 按净吨位计征 ├─────────┼─────────┼───────── │ 501吨至1000吨 │ 每吨, 5500元 │ 按净吨位计征 ├─────────┼─────────┼───────── │ 1001吨至1500吨 │ 每吨, 6500元 │ 按净吨位计征 船 ├─────────┼─────────┼───────── │ 1501吨至2000吨 │ 每吨, 8000元 │ 按净吨位计征 ├─────────┼─────────┼───────── │ 2001吨至3000吨 │ 每吨, 9500元 │ 按净吨位计征 ├─────────┼─────────┼───────── │ 3001吨以上 │ 每吨, 11000元 │ 按净吨位计征 ──┼─────────┼─────────┼───────── │ 10吨以下 │ 每吨, 1500元 │ 按载重吨位计征 非 ├─────────┼─────────┼───────── │ 11吨至50吨 │ 每吨, 2000元 │ 按载重吨位计征 机 ├─────────┼─────────┼───────── │ 51吨至150吨 │ 每吨, 2500元 │ 按载重吨位计征 动 ├─────────┼─────────┼───────── │ 151吨至300吨 │ 每吨, 3000元 │ 按载重吨位计征 船 ├─────────┼─────────┼───────── │ 301吨以上 │ 每吨, 3500元 │ 按载重吨位计征 ──┴─────────┴─────────┴───────── ① 本栏税额为旧人民币。 第九条 车船使用牌照税税额，除船舶依照规定税额按吨计征外，车辆由省（市）人民政府在前条规定税额范围内，根据当地具体情况，车辆种类，载重量及使用性质拟定适用税额，报请大行政区人民政府（军政委员会）核准实施，并转送中央人民政府财政部备案；中央直属直（市）报请中央人民政府财政部核准备案。 第十条 凡已纳税领取牌照之车、船，在牌照有效期间内行驶另一地区，不得重征或补征差额。 第十一条 未开征车船使用牌照税地区之车、船，经常往来开征地区时，须向开征城市之税务机关交纳车船使用牌照税；非经常来往之车、船，经当地区、乡（村）以上人民政府证明者免征。 第十二条 车船使用牌照不得转卖、赠送、借用或逾期使用。如车、船所有权转移时，在有效期间内，准继续使用，不另纳税，亦不退税。 第十三条 车船使用牌照如有毁损或遗失时，应报请原发机关补发牌照，在有效期间内，不另纳税。 第十四条 车船使用牌照应按规定装置于车、船的明显易见之处，以便检查。 第十五条 违章行为之处罚，规定如下： 一、不按规定手续办理申报、登记、纳税、领照者，除限期纳税、领照外，并处以应纳税额三倍以下之罚金； 二、违反本条例第十二、十三、十四各条规定之一者，分别处以人民币十万元（按：系旧币）以下之罚金； 三、不按规定期限交纳税款者，除限日追缴外，按日处以应纳税额1％的滞纳金。 第十六条 车船使用牌照税稽征办法，由省（市）税务机关拟定，报请省（市）人民政府核准实施，并呈报中央人民政府财政部税务总局备案。 第十七条 本条例公布后，各地有关使用牌照税之单行办法，一律废止。 第十八条 本条例自公布之日施行。(附英文) INTERIM REGULATIONS CONCERNING THE VEHICLE AND VESSEL USAGELICENSE PLATE TAX (Promulgated by the Central People's Government AdministrationCouncil on September 13, 1951) Important Notice: (注意事项) 英文本源自中华人民共和国务院法制局编译, 中国法制出版社出版的《中华人民共和国涉外法规汇编》(1991年7月版). 当发生歧意时, 应以法律法规颁布单位发布的中文原文为准. 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 (法规全文) 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 [*1]| | | | | 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 [*1] | | |========|======================|====================|======================| | | 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: [*1] [*2] The amount of tax payment, as listed in this table, is calculated in the Old Renminbi. - The Editor. |
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