Vehicle Purchase Tax Law of the People's Republic of China (Закон Китайской Народной Республики «О налоге на приобретение транспортных средств»)

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Vehicle Purchase Tax Law of the People's Republic of China
(Закон Китайской Народной Республики «О налоге на приобретение транспортных средств»)

(Adopted at the 7th Meeting of the Standing Committee of the Thirteenth National People's Congress on 29 December 2018)

Article 1 Units and individuals that purchase automobiles, trams, car trailers, and motorcycles with engine displacement exceeding 150cc (hereinafter collectively referred to as «taxable vehicles») within the territory of 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.

Article 2 For the purposes of this Law, «purchase» means the act of obtaining a taxable vehicle for own use through purchase, import, self-manufacture, receipt as a gift, prize-winning or any other means.

Article 3 The vehicle purchase tax shall be collected as a one-off tax. No vehicle purchase tax shall be levied on the purchase of a vehicle on which the vehicle purchase tax has been collected.

Article 4 The tax rate for vehicle purchase tax is 10%.

Article 5 The tax amount payable for vehicle purchase tax shall be the taxable price of the taxable vehicle multiplied by the tax rate.

Article 6 The taxable price of a taxable vehicle shall be determined pursuant to the following provisions:

(1)The taxable price of a taxable vehicle purchased by a taxpayer for own use shall be the full price actually paid by the taxpayer to the seller, excluding the value-added tax;

(2)The taxable price of a taxable vehicle imported by a taxpayer for own use shall be the dutiable price plus customs duties and excise tax;

(3)The taxable price of a taxable vehicle manufactured by a taxpayer for own use shall be determined in accordance with the selling price of the same type of taxable vehicle manufactured by the taxpayer, and shall exclude value-added tax;

(4)The taxable price of a taxable vehicle obtained by a taxpayer through receipt as a gift, prize-winning or any other means shall be determined in accordance with the price stated on the relevant certificate obtained at the time of purchase of the taxable vehicle, and shall exclude value-added tax.

Article 7 Where the taxable price declared by a taxpayer for a taxable vehicle is evidently low for no proper reason, the tax authorities shall assess the tax amount payable pursuant to the provisions of the Law of the People's Republic of China on the Administration of Tax Collection.