法律文本

中华人民共和国车船税法（2019修订）

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

（2011年2月25日第十一届全国人民代表大会常务委员会第十九次会议通过 根据2019年4月23日第十三届全国人民代表大会常务委员会第十次会议《关于修改〈中华人民共和国建筑法〉等八部法律的决定》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)

第一条   在中华人民共和国境内属于本法所附《车船税税目税额表》规定的车辆、船舶（以下简称车船）的所有人或者管理人，为车船税的纳税人，应当依照本法缴纳车船税。

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.

第二条   车船的适用税额依照本法所附《车船税税目税额表》执行。

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.

车辆的具体适用税额由省、自治区、直辖市人民政府依照本法所附《车船税税目税额表》规定的税额幅度和国务院的规定确定。

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.

船舶的具体适用税额由国务院在本法所附《车船税税目税额表》规定的税额幅度内确定。

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.

第三条   下列车船免征车船税：

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

（一）捕捞、养殖渔船；

1. Fishing vessels for fishery and aquaculture;

（二）军队、武装警察部队专用的车船；

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

（三）警用车船；

3. Vehicles and vessels used by the police;

（四）悬挂应急救援专用号牌的国家综合性消防救援车辆和国家综合性消防救援专用船舶；

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

（五）依照法律规定应当予以免税的外国驻华使领馆、国际组织驻华代表机构及其有关人员的车船。

(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.

第四条   对节约能源、使用新能源的车船可以减征或者免征车船税；对受严重自然灾害影响纳税困难以及有其他特殊原因确需减税、免税的，可以减征或者免征车船税。具体办法由国务院规定，并报全国人民代表大会常务委员会备案。

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.

第五条   省、自治区、直辖市人民政府根据当地实际情况，可以对公共交通车船，农村居民拥有并主要在农村地区使用的摩托车、三轮汽车和低速载货汽车定期减征或者免征车船税。

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.

第六条   从事机动车第三者责任强制保险业务的保险机构为机动车车船税的扣缴义务人，应当在收取保险费时依法代收车船税，并出具代收税款凭证。

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.

第七条   车船税的纳税地点为车船的登记地或者车船税扣缴义务人所在地。依法不需要办理登记的车船，车船税的纳税地点为车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.

第八条   车船税纳税义务发生时间为取得车船所有权或者管理权的当月。

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.

第九条   车船税按年申报缴纳。具体申报纳税期限由省、自治区、直辖市人民政府规定。

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.

第十条   公安、交通运输、农业、渔业等车船登记管理部门、船舶检验机构和车船税扣缴义务人的行业主管部门应当在提供车船有关信息等方面，协助税务机关加强车船税的征收管理。

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.

车辆所有人或者管理人在申请办理车辆相关登记、定期检验手续时，应当向公安机关交通管理部门提交依法纳税或者免税证明。公安机关交通管理部门核查后办理相关手续。

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.

第十一条   车船税的征收管理，依照本法和《中华人民共和国税收征收管理法》的规定执行。

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.

第十二条   国务院根据本法制定实施条例。

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

第十三条   本法自2012年1月1日起施行。2006年12月29日国务院公布的《中华人民共和国车船税暂行条例》同时废止。

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:

车船税税目税额表

Table of Vehicle and Vessel Tax Items and Amounts