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Article 1    Owners and operators of motor vehicles and vessels within the territory of the People's Republic of China, specified in the Table of Items and Amounts of the Motor Vehicle and Vessel Taxes attached to this Law, are the motor vehicle and vessel tax payers and shall pay such taxes in accordance with this Law.

Article 2    Tax rates for motor vehicles and vessels shall be based on the Table of Items and Amounts of the Motor Vehicle and Vessel Taxes attached to this Law.
The specific tax rates for vehicles shall be determined by the people's governments of provinces, autonomous regions and municipalities directly under the Central Government based on the Table of Items and Amounts of the Motor Vehicle and Vessel Taxes, attached to this Law, and relevant provisions of the State Council.
The specific tax rates for vessels shall be determined by the State Council within the range of tax amount of the Table of Items and Amounts of the Motor Vehicle and Vessel Taxes attached to this Law.

Article 3    The following types of motor vehicles and vessels are exempt from motor vehicle and vessel tax:
(1) Fishing boats and aquaculture boats;
(2) Vehicles and vessels used by the army and armed police;
(3) Vehicles and vessels for police purposes; and
(4) Vehicles and vessels of embassies, consulates, and representative offices of international organizations in China that are tax exempt under relevant laws, and of their relevant staff.

Article 4    Motor vehicles and vessels that are energy conservative or use alternative energy are entitled to tax break or tax exemption; where there is a need for tax break or exemption due to difficulty caused by severe natural disaster or other special factors, tax breaks or exemption may be granted. Detailed measures for these shall be determined by the State Council and reported to the Standing Committee of the National People's Congress for filing.

Article 5    The government of each province, autonomous region, or municipality directly under the Central Government may, based on the local conditions, grant tax reduction on a regular basis to motor vehicles and vessels used for public transportation and motorcycles, tricycles and low-speed trucks owned by rural residents and mainly used in the rural area, or grant exemption of motor vehicle and vessel tax thereto.

Article 6    The insurance institution offering third party compulsory insurance service is the withholder for motor vehicle and vessel tax, and shall withhold such tax when collecting premiums and issue a receipt for the tax payment.

Article 7    The location for payment of motor vehicle and vessel tax shall be the place where the vehicle or vessel is registered or where the withholder is located. For motor vehicles and vessels for which no registration is required, the location for payment of motor vehicle and vessel tax shall be the place where the owner or operator is located.

Article 8    The commencement of the obligation of motor vehicle and vessel tax payment is the month when the ownership or control of a vehicle or vessel is acquired.

Article 9    The motor vehicle and vessel tax shall be paid annually. The specific payment period shall be prescribed by the people's governments of provinces, autonomous regions and municipalities directly under the Central Government.

Article 10    The registration authorities for motor vehicles and vessels used in public security, transportation, agriculture, fishery, as well as the vessel inspection agencies and competent regulators for withholders and taxpayers, shall help the taxation authorities with collection and administration of motor vehicle and vessel tax by providing information relating to motor vehicles and vessels involved.
The owner or operator of a vehicle shall provide the certificate of tax clearance or certificate of tax exemption to the transportation administration of the public security when going through procedures for registration or regular inspection. The transportation administration of the public security may go through relevant procedures after verifying such certificates.

Article 11    With regard to the administration of motor vehicle and vessel tax, the provisions of this Law and the Law of the People's Republic of China on the Administration of Tax Collection shall apply.

Article 12    The State Council shall formulate implementing regulations in accordance with this Law.

Article 13    This Law shall come into force on January 1, 2012. The Interim Regulations of the People's Republic of China on Vehicle and Vessel Tax promulgated by the State Council on December 29, 2006 will be simultaneously repealed.

Annex:

Items		Taxable base	Annual rate	Notes
Passenger cars (graded by the cylinder capacity (displacement) of engines)	Smaller than 1.0 liters (inclusive)	Per vehicle	RMB 60 to RMB 360	Approved number of passengers below 9 persons (inclusive)
	1.0-1.6 liters (inclusive)		RMB 300 to RMB 540
	Between 1.6 liters and 2.0 liters (inclusive)		RMB 360 to RMB 660
	Between 2.0 liters and 2.5 liters (inclusive)		RMB 660 to RMB 1,200
	Between 2.5 liters and 3.0 liters (inclusive)		RMB 1,200 to RMB 2,400
	Between 3.0 liters and 4.0 liters (inclusive)		RMB 2,400 to RMB 3,600
	Bigger than 4.0 liters		RMB 3,600 to RMB 5,400
Commercial vehicles	Passenger cars	Per vehicle	RMB 480 to RMB 1,440	Approved number of passengers above 9 persons,  including electronic vehicles
	Trucks	Per ton load	RMB 16 to RMB 120	Including Semi-trailer, three-wheeled vehicle,and low-speed lorry
Trailer		Per ton load	As per 50% of the taxable amount on trucks
Other vehicles	Special work vehicle	Per ton load	RMB 16 to RMB 120	Excluding tractor
	Roller mobile machinery shop for special purpose		RMB 16 to RMB 120
Motorcycle		Per vehicle	RMB 36 to RMB 180
Ships	Motor ship	Net tonnage per ton	RMB 3 to RMB 6	As per 50% of the taxable amount on motor vehicle for trailer ship and non-motorized barges
	Yacht	Length of the yacht body per meter	RMB 600 to RMB 2000