Payers of vehicle and vessel tax are the owners or operators of vehicles and vessels. Should the owner or operator of a vehicle or vessel fail to pay the vehicle and vessel tax, the user shall pay the vehicle and vessel Tax on his/her behalf.
Vehicle and Vessel Tax
Taxable Items and Tax Amounts
|
Taxable item
|
Tax unit
|
Annual tax amount
|
Remarks
|
| Passenger vehicles | Per vehicle | Rmb60-660 | Including electric vehicles |
| Cargo vehicles | Per tonne in dead weight | Rmb16--120 | Including semi-trailer trucks and trailers |
| Motor-tricycles and low-speed cargo vehicles | Per tonne in dead weight | Rmb24--240 | |
| Motorcycles | Per vehicle | Rmb36--180 | |
| Vessels | Per tonne in net tonnage | Per tonne in net tonnage | Towboats and non-motorised barges are taxed at 50% of the vessel tax amount |