中华人民共和国车船税法实施条例

Regulations for the Implementation of the Law of the People's Republic of China on Vehicle and Vessel Tax

（2011年11月23日国务院第182次常务会议通过 2011年12月5日中华人民共和国国务院令第611号公布）

（Adopted at the 182nd Executive Meeting of the State Council on November 23, 2011, promulgated by Decree No. 611 of the State Council of the People's Republic of China on December 5, 2011, and effective as of January 1, 2012）

 

第一条 根据《中华人民共和国车船税法》（以下简称车船税法）的规定，制定本条例。

Article 1 These Regulations are formulated in accordance with the provisions of the Law of the People's Republic of China on Vehicle and Vessel Tax （hereinafter referred to as the Vehicle and Vessel Tax Law）.

第二条 车船税法第一条所称车辆、船舶，是指：

（一）依法应当在车船登记管理部门登记的机动车辆和船舶；

（二）依法不需要在车船登记管理部门登记的在单位内部场所行驶或者作业的机动车辆和船舶。

Article 2 The term-vehicles and vessels-in Article 1 of the Vehicle and Vessel Tax Law means：

（1） motor vehicles and vessels that are required by law to be registered with the administrative departments for vehicle and vessel registration; and

（2） motor vehicles and vessels that are not required by law to be registered with the administrative departments for vehicle and vessel registration and are driven or operated within the premises of a unit.

第三条 省、自治区、直辖市人民政府根据车船税法所附《车船税税目税额表》确定车辆具体适用税额，应当遵循以下原则：

（一）乘用车依排气量从小到大递增税额；

（二）客车按照核定载客人数20人以下和20人（含）以上两档划分，递增税额。

省、自治区、直辖市人民政府确定的车辆具体适用税额，应当报国务院备案。

Article 3 The people's governments of provinces, autonomous regions, and municipalities directly under the Central Government shall adhere to the following principles in determining the specific tax amounts applicable to vehicles in accordance with the Schedule of Items and Amounts of Vehicle and Vessel Tax as attached to the Vehicle and Vessel Tax Law：

（1） the amount of tax on passenger vehicles shall be increased progressively on the basis of their engine displacement; and

（2） buses shall be classified into buses with a rated passenger capacity of less than 20 and buses with a rated passenger capacity of 20 or more, and the amount of tax thereon shall be increased progressively.

The specific tax amounts applicable to vehicles as determined by the people's governments of provinces, autonomous regions, and municipalities directly under the Central Government shall be submitted to the State Council for the record.

第四条 机动船舶具体适用税额为：

（一）净吨位不超过200吨的，每吨3元；

（二）净吨位超过200吨但不超过2000吨的，每吨4元；

（三）净吨位超过2000吨但不超过10000吨的，每吨5元；

（四）净吨位超过10000吨的，每吨6元。

拖船按照发动机功率每1千瓦折合净吨位0.67吨计算征收车船税。