法律文本

中華人民共和國車船稅法（2019修訂）

Vehicle and Vessel Tax Law of the People’s Republic of China (Amended in 2019)

（2011年2月25日第十一屆全國人民代表大會常務委員會第十九次會議通過 根據2019年4月23日第十三屆全國人民代表大會常務委員會第十次會議《關於修改〈中華人民共和國建築法〉等八部法律的決定》修正）

(Adopted at the 19th Session of the Standing Committee of the 11th National People's Congress of the People's Republic of China on February 25, 2011, and revised according to the Decision on Revising Eight Laws including the Construction Law of the People's Republic of China passed at the 10th Session of the Standing Committee of the 13th National People's Congress on April 23, 2019)

第一條   在中華人民共和國境內屬於本法所附《車船稅稅目稅額表》規定的車輛、船舶（以下簡稱車船）的所有人或者管理人，為車船稅的納稅人，應當依照本法繳納車船稅。

Article 1 Owners or custodians of vehicles and vessels stipulated in the "Table of Vehicle and Vessel Tax Items and Amounts" attached to this Law in the People's Republic of China (hereinafter referred to as the "vehicles and vessels") shall be vehicle and vessel taxpayers who shall pay vehicle and vessel tax pursuant to this Law.

第二條   車船的適用稅額依照本法所附《車船稅稅目稅額表》執行。

Article 2 The applicable tax amount for vehicles and vessels shall be implemented pursuant to the "Table of Vehicle and Vessel Tax Items and Amounts" attached to this Law.

車輛的具體適用稅額由省、自治區、直轄市人民政府依照本法所附《車船稅稅目稅額表》規定的稅額幅度和國務院的規定確定。

The specific applicable tax amounts for vehicles shall be determined by the People's Governments of the provinces, autonomous regions and centrally-administered municipalities pursuant to the range of tax amounts stipulated in the "Table of Vehicle and Vessel Tax Items and Amounts" attached to this Law and the provisions of the State Council.

船舶的具體適用稅額由國務院在本法所附《車船稅稅目稅額表》規定的稅額幅度內確定。

The specific applicable tax amounts for vessels shall be determined by the State Council within the range of tax amounts stipulated in the "Table of Vehicle and Vessel Tax Items and Amounts" attached to this Law.

第三條   下列車船免征車船稅：

Article 3 The following vehicles and vessels shall be exempted from vehicle and vessel tax:

（一）捕撈、養殖漁船；

1. Fishing vessels for fishery and aquaculture;

（二）軍隊、武裝警察部隊專用的車船；

(II) Vehicles & Vessels exclusively used by the military and armed police forces;

（三）警用車船；

3. Vehicles and vessels used by the police;

（四）懸掛應急救援專用號牌的國家綜合性消防救援車輛和國家綜合性消防救援專用船舶；

(IV) National comprehensive fire rescue vehicles and ships with special number plate for emergency rescue;

（五）依照法律規定應當予以免稅的外國駐華使領館、國際組織駐華代表機構及其有關人員的車船。

(V) Vehicles & Vessels of the foreign embassies and consulates stationed in China, representative offices of international organizations stationed in China and its relevant personnel that shall be exempted from taxation according to laws.

第四條   對節約能源、使用新能源的車船可以減征或者免征車船稅；對受嚴重自然災害影響納稅困難以及有其他特殊原因確需減稅、免稅的，可以減征或者免征車船稅。具體辦法由國務院規定，並報全國人民代表大會常務委員會備案。

Article 4 Vehicles and vessels which are energy efficient or use new energy may be subject to reduction or exemption of vehicle and vessel tax; in the event of vehicles and vessels which are affected by serious natural disasters resulting in difficulty in tax payment and under other special circumstances for which tax reduction or exemption is genuinely required, vehicle and vessel tax may be reduced or exempted. Specific measures shall be formulated by the State Council and submitted to the Standing Committee of the National People's Congress for the record.

第五條   省、自治區、直轄市人民政府根據當地實際情況，可以對公共交通車船，農村居民擁有並主要在農村地區使用的摩托車、三輪汽車和低速載貨汽車定期減征或者免征車船稅。

Article 5 The people's governments of the provinces, autonomous regions and municipalities directly under the Central Government may regularly reduce or exempt the vehicle and vessel tax for the vehicles and vessels for public transportation, and the motorcycles, three-wheeled vehicles and low-speed trucks owned by the rural residents and mainly used in the rural areas.

第六條   從事機動車第三者責任強制保險業務的保險機構為機動車車船稅的扣繳義務人，應當在收取保險費時依法代收車船稅，並出具代收稅款憑證。

Article 6 Insurance organisations that engage in mandatory motor vehicle third party liability insurance business shall be the withholding agents for vehicle and vessel tax for motor vehicles, and shall withhold vehicle and vessel tax at the time of collection of insurance premiums pursuant to the law and issue proof of withholding.

第七條   車船稅的納稅地點為車船的登記地或者車船稅扣繳義務人所在地。依法不需要辦理登記的車船，車船稅的納稅地點為車船的所有人或者管理人所在地。

Article 7 The venue of payment of vehicle and vessel tax shall be the place of registration of the vehicle or vessel or the location of the withholding agent for vehicle and vessel tax. For vehicles and vessels which are not required by law to be registered, the venue of payment of vehicle and vessel tax shall be the location of the owner or custodian of the vehicle or vessel.

第八條   車船稅納稅義務發生時間為取得車船所有權或者管理權的當月。

Article 8 The tax payment obligation for vehicle and vessel tax shall occur in the month in which the taxpayer obtains the vehicle or vessel ownership or management rights.

第九條   車船稅按年申報繳納。具體申報納稅期限由省、自治區、直轄市人民政府規定。

Article 9 Vehicle and vessel tax shall be declared and paid annually. The specific declaration and tax payment deadlines shall be stipulated by the People's Governments of provinces, autonomous regions and centrally-administered municipalities.

第十條   公安、交通運輸、農業、漁業等車船登記管理部門、船舶檢驗機構和車船稅扣繳義務人的行業主管部門應當在提供車船有關信息等方面，協助稅務機關加強車船稅的征收管理。

Article 10 The vehicle and vessel registration and administrative authorities such as the public security, transportation, agriculture, fishery authorities, vessel inspection agencies and the industry administrative authorities in charge of vehicle and vessel tax withholding agents shall assist the tax authorities in strengthening administration of levying and collection of vehicle and vessel tax by providing the relevant information of the vehicles and vessels, etc.

車輛所有人或者管理人在申請辦理車輛相關登記、定期檢驗手續時，應當向公安機關交通管理部門提交依法納稅或者免稅證明。公安機關交通管理部門核查後辦理相關手續。

Owners or custodians of vehicles shall, at the time of completing the relevant vehicle registration or regular inspection formalities, submit a tax payment certificate or tax exemption certificate to the traffic management department of the public security authorities. The traffic management department of the public security authorities shall process the relevant formalities upon examination.

第十一條   車船稅的征收管理，依照本法和《中華人民共和國稅收征收管理法》的規定執行。

Article 11 Administration of levying and collection of vehicle and vessel tax shall comply with the provisions of this Law and the Administrative Law of the People's Republic of China on the Levying and Collection of Taxes.

第十二條   國務院根據本法制定實施條例。

Article 12 The State Council shall, in accordance with this Law, formulate rules for its implementation.

第十三條   本法自2012年1月1日起施行。2006年12月29日國務院公布的《中華人民共和國車船稅暫行條例》同時廢止。

Article 13 This Law shall be effective 1 January 2012. The Provisional Regulations of the People's Republic of China on Vehicle and Vessel Tax promulgated by the State Council on 29 December 2006 shall be repealed simultaneously.

附：

Attached:

車船稅稅目稅額表

Table of Vehicle and Vessel Tax Items and Amounts