法律文本

中華人民共和國車輛購置稅法

Vehicle Purchase Tax Law of the People's Republic of China

主席令第十九號

Presidential Decree No. 19

《中華人民共和國車輛購置稅法》已由中華人民共和國第十三屆全國人民代表大會常務委員會第七次會議於2018年12月29日通過，現予公布，自2019年7月1日起施行。

The Vehicle Purchase Tax Law of the People's Republic of China, adopted at the 7th session of the Standing Committee of the 13th National People's Congress of the People's Republic of China on December 29, 2018, is hereby promulgated, effective July 1, 2019.

中華人民共和國主席 習近平

President Xi Jinping

2018年12月29日

December 29, 2018

（2018年12月29日第十三屆全國人民代表大會常務委員會第七次會議通過）

(Adopted at the 7th session of the Standing Committee of the 13th National People's Congress on December 29, 2018)

第一條   在中華人民共和國境內購置汽車、有軌電車、汽車掛車、排氣量超過一百五十毫升的摩托車（以下統稱應稅車輛）的單位和個人，為車輛購置稅的納稅人，應當依照本法規定繳納車輛購置稅。

Article 1 Organisations and individuals that purchase automobiles, trams, trailers, motorcycles with displacement exceeding 150 ml (hereinafter referred to collectively as the "taxable vehicles") in the People's Republic of China shall be taxpayers of vehicle purchase tax and shall pay vehicle purchase tax pursuant to the provisions of this Law.

第二條   本法所稱購置，是指以購買、進口、自產、受贈、獲獎或者其他方式取得並自用應稅車輛的行為。

Article 2 Purchase referred to in this Law shall mean obtaining a taxable vehicle for own use through purchase, import, self-manufacturing, gift, prize-winning or any other method.

第三條   車輛購置稅實行一次性征收。購置已征車輛購置稅的車輛，不再征收車輛購置稅。

Article 3 Vehicle purchase tax shall be levied and collected on a one-off basis. Acquisition of a motor vehicle for which Vehicle Purchase Tax has been levied and collected shall not be subject to Vehicle Purchase Tax.

第四條   車輛購置稅的稅率為百分之十。

Article 4 The vehicle purchase tax rate is 10%.

第五條   車輛購置稅的應納稅額按照應稅車輛的計稅價格乘以稅率計算。

Article 5 Vehicle purchase tax payable amount shall be computed in accordance with the taxable price of the taxable vehicle multiplied by the tax rate.

第六條   應稅車輛的計稅價格，按照下列規定確定：

Article 6 The taxable value of a taxable vehicle shall be determined in accordance with the following provisions:

（一）納稅人購買自用應稅車輛的計稅價格，為納稅人實際支付給銷售者的全部價款，不包括增值稅稅款；

1. the taxable price for taxpayers for purchasing taxable vehicles for the purpose of self-use shall be the total price actually paid by taxpayers to sellers, excluding VAT;

（二）納稅人進口自用應稅車輛的計稅價格，為關稅完稅價格加上關稅和消費稅；

(II) for taxpayers importing taxable vehicles for personal use, the taxable value shall be the customs dutiable value plus customs duty and consumption tax; and

（三）納稅人自產自用應稅車輛的計稅價格，按照納稅人生產的同類應稅車輛的銷售價格確定，不包括增值稅稅款；

3. the taxable price for taxpayers for manufacturing taxable vehicles for the purpose of self-use shall be determined according to the selling price for taxpayers for manufacturing similar taxable vehicles, excluding VAT;

（四）納稅人以受贈、獲獎或者其他方式取得自用應稅車輛的計稅價格，按照購置應稅車輛時相關憑證載明的價格確定，不包括增值稅稅款。

(IV) Taxable value of a taxable vehicle obtained by a taxpayer for own use via gift, prize-winning or any other method shall be determined in accordance with the price stated on the relevant proof at the time of purchase of the taxable vehicle, and shall exclude VAT.

第七條   納稅人申報的應稅車輛計稅價格明顯偏低，又無正當理由的，由稅務機關依照《中華人民共和國稅收征收管理法》的規定核定其應納稅額。

Article 7 Where the taxable value of a taxable vehicle declared by a taxpayer is evidently low and there is no proper reason, the tax authorities shall assess the tax payable amount pursuant to the provisions of the Administrative Law of the People's Republic of China on the Levying and Collection of Taxes.

第八條   納稅人以外匯結算應稅車輛價款的，按照申報納稅之日的人民幣匯率中間價折合成人民幣計算繳納稅款。

Article 8 Where taxpayers settle the price of taxable vehicles in foreign currencies, the tax shall be calculated and paid by converting such foreign currencies into RMB according to the central parity rate of the RMB on the date of tax declaration.

第九條   下列車輛免征車輛購置稅：

Article 9 The following vehicles shall be exempted from vehicle purchase tax:

（一）依照法律規定應當予以免稅的外國駐華使館、領事館和國際組織駐華機構及其有關人員自用的車輛；

1. Vehicles self-used by foreign embassies and consulates in China, the institutions of international organizations in China and their personnel concerned that shall be exempted from taxation according to laws;

（二）中國人民解放軍和中國人民武裝警察部隊列入裝備訂貨計劃的車輛；

(II) Vehicles included in equipment orders by the Chinese People's Liberation Army and the Chinese People's Armed Police Force; and

（三）懸掛應急救援專用號牌的國家綜合性消防救援車輛；

(III) national comprehensive fire rescue vehicles with special emergency rescue license plates;

（四）設有固定裝置的非運輸專用作業車輛；

(IV) non- transport vehicles with fixed devices;

（五）城市公交企業購置的公共汽電車輛。

(V) Buses and trolley buses purchased by urban public transport enterprises.

根據國民經濟和社會發展的需要，國務院可以規定減征或者其他免征車輛購置稅的情形，報全國人民代表大會常務委員會備案。

According to the needs of the national economic and social development, the State Council may stipulate the reduction and exemption of vehicle purchase tax and report the same to the Standing Committee of the National People's Congress for the record.

第十條   車輛購置稅由稅務機關負責征收。

Article 10 Vehicle purchase tax shall be levied by the tax authorities.

第十一條   納稅人購置應稅車輛，應當向車輛登記地的主管稅務機關申報繳納車輛購置稅；購置不需要辦理車輛登記的應稅車輛的，應當向納稅人所在地的主管稅務機關申報繳納車輛購置稅。

Article 11 Taxpayers who purchase a taxable vehicle shall declare and pay vehicle purchase tax with the tax authorities in charge at the place of registration of the vehicle; taxpayers who purchase a taxable vehicle for which vehicle registration is not required shall declare and pay vehicle purchase tax with the tax authorities in charge at the taxpayer's location.

第十二條   車輛購置稅的納稅義務發生時間為納稅人購置應稅車輛的當日。納稅人應當自納稅義務發生之日起六十日內申報繳納車輛購置稅。

Article 12 The tax payment obligation for vehicle purchase tax shall occur on the date of purchase of the taxable vehicle by the taxpayer. Taxpayers shall declare and pay vehicle purchase tax within 60 days from occurrence of tax payment obligation.

第十三條   納稅人應當在向公安機關交通管理部門辦理車輛注冊登記前，繳納車輛購置稅。

Article 13 Taxpayers shall pay vehicle purchase tax prior to completing vehicle registration formalities with the traffic management department of the public security authorities.

公安機關交通管理部門辦理車輛注冊登記，應當根據稅務機關提供的應稅車輛完稅或者免稅電子信息對納稅人申請登記的車輛信息進行核對，核對無誤後依法辦理車輛注冊登記。

The traffic administrative departments of public security organs shall, when handling vehicle registration, verify the vehicle information for which taxpayers apply for registration according to the electronic information on tax payment or tax exemption for taxable vehicles provided by tax authorities, and handle vehicle registration in accordance with the law after verification.

第十四條   免稅、減稅車輛因轉讓、改變用途等原因不再屬於免稅、減稅範圍的，納稅人應當在辦理車輛轉移登記或者變更登記前繳納車輛購置稅。計稅價格以免稅、減稅車輛初次辦理納稅申報時確定的計稅價格為基準，每滿一年扣減百分之十。

Article 14 Where a vehicle subject to tax exemption or reduction no longer falls under the scope of tax exemption or reduction due to transfer or change of purpose etc, the taxpayer shall pay vehicle purchase tax prior to completing vehicle transfer or change registration formalities. The taxable prices shall be determined based on the taxable prices determined when the tax-free or tax-reduced vehicles undergo the tax declaration for the first time and shall be deducted by 10% for each full year.

第十五條   納稅人將已征車輛購置稅的車輛退回車輛生產企業或者銷售企業的，可以向主管稅務機關申請退還車輛購置稅。退稅額以已繳稅款為基準，自繳納稅款之日至申請退稅之日，每滿一年扣減百分之十。

Article 15 Where taxpayers return vehicles which have been levied vehicle purchase tax to their manufacturers or distributors, they may apply to the competent tax authorities for a refund of vehicle purchase tax. The amount of tax refund shall be based on the tax paid and be deducted by 10% for each full year from the date of tax payment to the date of application for tax refund.

第十六條   稅務機關和公安、商務、海關、工業和信息化等部門應當建立應稅車輛信息共享和工作配合機制，及時交換應稅車輛和納稅信息資料。

Article 16 The tax authorities and the public security, commerce, Customs, industry and information technology authorities, etc shall establish a work cooperation mechanism for sharing of taxable vehicle information, and promptly exchange of taxable vehicles and tax payment information and materials.

第十七條   車輛購置稅的征收管理，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 17 Administration of levying and collection of vehicle purchase 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.

第十八條   納稅人、稅務機關及其工作人員違反本法規定的，依照《中華人民共和國稅收征收管理法》和有關法律法規的規定追究法律責任。

Article 18 Where taxpayers, tax authorities and their staff violate the provisions of this Law, they shall be held legally liable in accordance with the Law of the People's Republic of China on the Administration of Tax Levying and relevant laws and regulations.

第十九條   本法自2019年7月1日起施行。2000年10月22日國務院公布的《中華人民共和國車輛購置稅暫行條例》同時廢止。

Article 19 This Law shall come into force as of July 1, 2019. The Provisional Regulations of the People's Republic of China on Vehicle Purchase Tax promulgated by the State Council on 22 October 2000 shall be repealed simultaneously.