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Vehicle and Vessel Tax Law of China (2019)

车船税法

Type of laws Law

Issuing body Standing Committee of the National People's Congress

Promulgating date Apr 23, 2019

Effective date Apr 23, 2019

Validity status Valid

Scope of application Nationwide

Topic(s) Tax Law

Editor(s) C. J. Observer

The Vehicle and Vessel Tax Law was promulgated in 2011, and amended in 2019 respectively. The latest revision entered into force on April 23, 2019.

There are 13 articles in total.

The key points are as follows:

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 China shall be the taxpayers of vehicle and vessel tax and pay vehicle and vessel tax pursuant to this Law.(Article 1)

2.The tax amount applicable to vehicles and vessels shall be determined in accordance with the Schedule of Vehicle and Vessel Tax Items and Amounts as attached to this Law.(Article 2)

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Related Chinese articles
  1. Vehicle and Vessel Tax Law of China (2019) - National People's Congress Official Website