Q：
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What vehicles and vessels need to pay vehicle and vessel tax?
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A：
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The owner or manager of a vehicle or vessel within the territory of the People's Republic of China, as stipulated in the "Vehicle and Vessel Tax Items and Tax Amount Table" attached to the "Vehicle and Vessel Tax Law of the People's Republic of China", shall pay vehicle and vessel tax in accordance with the "Vehicle and Vessel Tax Law of the People's Republic of China". For example, the most common 2.2-liter displacement passenger car is classified as a taxable vehicle in the tax items table.
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Q：
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Which vehicles can be exempted from vehicle and vessel taxes?
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A：
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Fishing and breeding boats;
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Vehicles and ships exclusively used by the military and armed police forces;
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Police vehicles and ships;
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National comprehensive firefighting and rescue vehicles and national comprehensive firefighting and rescue vessels with emergency rescue special license plates;
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Vehicles and vessels of foreign embassies and consulates in China, representative offices of international organizations in China, and their related personnel who are required by law to be exempt from taxes;
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Vehicles and vessels that are energy saving and using new energy can have their vehicle and vessel taxes reduced or exempted; If it is difficult to pay taxes due to serious natural disasters or other special reasons that require tax reduction or exemption, the vehicle and vessel tax can be reduced or exempted. The specific measures shall be formulated by the State Council and reported to the Standing Committee of the National People's Congress for record;
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The people's governments of provinces, autonomous regions, and municipalities directly under the central government may, based on local conditions, regularly reduce or exempt vehicle and vessel taxes on public transportation vehicles and ships, as well as motorcycles, tricycles, and low-speed cargo vehicles mainly used by rural residents in rural areas.
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Q：
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How should vehicle and vessel taxes be paid?
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A：
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Insurance institutions engaged in compulsory third-party liability insurance for motor vehicles are the withholding agents for motor vehicle and vessel taxes. They should collect vehicle and vessel taxes on behalf in accordance with the law when collecting insurance premiums and provide proof of tax collection. If the withholding agent has collected and paid vehicle and vessel tax on behalf of the taxpayer, the taxpayer shall no longer declare and pay vehicle and vessel tax to the competent tax authority in the place of vehicle registration. If there is no withholding agent, the taxpayer shall declare and pay the vehicle and vessel tax to the competent tax authority on their own.
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Q：
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When does the tax obligation of vehicle and vessel tax occur?
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A：
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In the month of obtaining ownership or management rights of vehicles and ships.
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Q：
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When will the vehicle and vessel tax be paid?
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A：
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Vehicle and vessel tax is declared annually, calculated monthly, and paid in a lump sum. The tax year is from January 1st to December 31st of the Gregorian calendar.
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FAQ
