Home > Vehicle and Vessel Tax > Text

Vehicle and Vessel TaxIn case of divergence of interpretation, the Chinese text shall prevail.

Announcement of the State Administration of Taxation on Issues Concerning the Administration of the Levy & Collection of Vehicle and Vessel Tax

Document No.:Announcement No.42, 2013 of the State Administration of Taxation

Taxes:Vehicle and Vessel Tax

Date of Promulgation:2013-09-01

IssueDepartment:State Administration of Taxation

Date of Implementatio:2013-07-26


In order to standardize the administration of the levy & collection of vehicle and vessel tax and safeguard the legitimate rights and interests of taxpayers, in accordance with the "Law of the People's Republic of China on Vehicle and Vessel Tax" (hereinafter referred to as the Vehicle and Vessel Tax Law) and its implementation regulations, the issues relating to the administration of levy & collection of vehicle and vessel tax are hereby clarified as follows:


I. Identification of special working vehicles

Vehicles which are designed or with technical characteristics for special jobs and fitted with a special equipment or appliances shall be identified as special working vehicles, such as cranes, fire engines, concrete pump trucks, wreckers, overhead working trucks, water trucks, sweeper trucks, etc. A special-purpose vehicle which is primarily used for the carriage of persons or goods, such as an ambulance, does not belong to the special working vehicles.


II. Tax collection on passenger and goods dual-service trucks upon the verification of taxation authorities

passenger and goods dual-service truck, also known as multi-purpose goods vehicle, refers to the goods vehicle which is mainly used for the carriage of goods in the design and structure. However, it also has fixed or folding seats behind the driver's seat and may carry more than 3 passengers. The vehicle and vessel tax of a passenger and goods dual-service truck shall be calculated and levied on the basis of the taxation unit and annual benchmark tax of the vehicle.


III. Calculation of the vehicle and vessel tax payable


If the curb weight, net tonnage, hull length and other taxation units involved in the "Vehicle and Vessel Tax Law" and its implementation regulations have a mantissa, the vehicle and vessel tax shall be calculated according to the actual figureIthe computed tax figure has more than two figures after the decimal, it can be round-off to two figures after the decimal


The tax range of passenger vehicle shall be determined by the engine displacement stated on the vehicle registration certificate or the vehicle license issued by the vehicle registration department.


IV. Tax refund of the returned vehicles and vessels due to quality problem

In case vehicles and vessels whose taxes have been paid yet they need to be returned to manufacturers or distributors due to quality reasons, taxpayers may apply with the in-charge taxation authorities at the place of tax declarations for refunding the paid taxes during the period from the month of returned purchase to the end of the tax year. The month of returned purchase shall be the month when the date of returned purchase is indicated in the return purchase   invoice.


V. The in-charge taxation authorities at the place of vehicle registration shall no more levy vehicle and vessel tax after the levy & payment of vehicle and vessel tax already done by withholding agents

If vehicle and vessel tax has already been collected and paid by withholding agents when taxpayers purchased the "traffic compulsory insurance", upon showing the "traffic compulsory insurance" policy on which is indicated the information of "taxes received", the in-charge taxation authorities at the place of vehicle registration shall not any more levy the vehicle and vessel tax of the tax year. As for the repetitive collection, the in-charge taxation authorities at the place of vehicle registration shall refund such taxes.


VI. Starting time of the collection and payment of fines for delaying payment of outstanding taxes by withholding agents

The amount of fines for delaying payment of outstanding taxes, which shall be collected and paid by withholding agents of vehicle and vessel tax, shall be calculated starting from the day following the deadline date for filing tax returns as regulated by the people's governments of provinces, autonomous regions and municipalities.


VII. Levy & collection of vehicle and vessel tax on domestic and foreign chartered vessels

In case domestic units and individuals who rent foreign vessels, the vehicle and vessel tax shall be exempted. Whereas domestic units and individuals who lease vessels abroad, they shall be subject to vehicle and vessel tax. 


This Announcement shall come into force on September 1, 2013. The "Notice of the State Administration of Taxation on Several Issues Concerning the Administration of the Levy & Collection of Vehicle and Vessel Tax" (Guo Shui Fa [2008] No.48) shall be abolished at the same time.


The Announcement is hereby notified as above.


State Administration of Taxation 

July 26, 2013


Customer service

88393678(Information Support)

songf@eshui.net(Information Support)

Public messages


All the information on this website is reprinted from government websites, newspapers, Gazettes, domestic and foreign medias and other publications.

Please check the official publications, originals of outgoing documents and sources of reprint for purposes of authenticity, accuracy and legitimacy of the information published on this website.

The information on, the materials provided and the performance of this website is provided on an "as is" and "as available" basis. We make no warranty of any kind in relation to or connection with the availability, accuracy or reliability of this website or any of its materials and information, including but not limited to any warranties, representations, and guarantees as to, title, risk, non-infringement, accuracy, reliability, merchantability, use, correctness, fitness for a particular purpose or otherwise, or that use of this website will be uninterrupted or error-free. If you become aware of any inaccuracies or errors in any materials or information on our website, we would be appreciate it if you would inform us of such inaccuracies or errors immediately by emailing us at songf@eshui.net.

We shall not under any circumstances be liable for any direct, indirect, incidental, special or consequential damages, losses, liabilities or any business interruption in relation to the use of or inability to use any information contained on this website (whether foreseeable or not and even if we have been informed of such likelihood).

This website may contain links to third-party websites which are not maintained by us. We are not responsible for the content of those websites. The inclusion of any link to such websites does not imply approval or an endorsement by us of the linked websites or the contents thereof and we make no representations or warranties concerning the linked sites nor shall it be liable for the same.

Copyright: Ministry of Commerce, the People's Republic of China

Supported by:China International Electronic Commerce Center

Tel: (86 10) 68651200(Customer Service)

Fax: (86 10) 65677512

Information Support: Beijing Zerui Certified Public Accountants Co.,Ltd.

Approved by:Department of Electronic Commerce and Informatization, Ministry of Commerce, PRC

Jing ICP Bei No. 05004093


Tel: 61943289 - 8001