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Notice of the People's Government of Guangdong Province on Adjusting the Specific Tax Amount Applicable to Vehicles and Vessels

Document No.: Yue Fu [2017] No.103

Taxes:Vehicle and Vessel Tax

Date of Promulgation:2018-01-01

IssueDepartment:Local People's Government

Date of Implementatio:2017-10-10


All people's governments of cities at prefecture level and above, people's governments of counties (cities and districts), departments of the provincial government and institutions directly under the provincial government:


In accordance with the provisions of the “Law of the People's Republic of China on Vehicle and Vessel Tax” and the “Regulation on the Implementation of the Vehicle and Vessel Tax Law of the People’s Republic of China”, combined with the actual situation of our province, the relevant issues on adjusting the specific tax amount applicable to vehicles and vessels in our province are hereby notified as follows:


I. In accordance with the List of Tax Items and Tax Amounts of Vehicle and Vessel Tax” as attached to the “Law of the People's Republic of China on Vehicle and Vessel Tax”, we have made reasonable adjustment to the levying & collection standards of vehicle and vessel tax in our province. The specific applicable tax amounts of the adjusted vehicle and vessel tax are shown in the attachment.


II. The notice shall come into force on January 1st, 2018 and shall continue for a period of five years. Article I of the Notice of the People's Government of Guangdong Province on Relevant Issues Concerning the Levy & Collection of Vehicle and Vessel Tax in Our Province (Yue Fu [2011] No.150) shall be simultaneously repealed.


Appendix: Table of Applicable Tax Amount of Vehicle and Vessel Tax in Guangdong


Table of Applicable Tax Amounts of Vehicle and Vessel Tax in Guangdong Province


Tax Items

Taxable Unit

Applicable Tax Amount 

RMB Yuan/Year







Passenger vehicles [dividing grades according to the engine cylinder (displacement) capacity ]

Below 1.0 liter (inclusive)






Per unit







The number of the authorized passengers is less than 9 (inclusive)

1.0 liter to 1.6 liters (inclusive)


1.6 liters to 2.0 liters (inclusive)


2.0 liters to 2.5 liters (inclusive)


2.5 liters to 3.0 liters (inclusive)


3.0 liters to 4.0 liters (inclusive)


4.0 liters above





Commercial vehicles

Medium-sized passenger vehicles (the number of the authorized passengers is 10-19)



Per unit



The number of the authorized passengers is more than 9, including trams

Large-sized passenger vehicles (the number of the authorized passengers is more than 20 (inclusive)



Curb quality per tonne


Including semi-trailer, three-wheeled vehicles and low-speed trucks



Curb quality per tonne



Other vehicles

Special operation vehicles

Curb quality per tonne


Not including tractors

Wheeled special machinery car




Per unit


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