vehicle and vessel tax
To within the territory of China in accordance with the law shall be to the travel management department registration of vehicles, ships for the tax object to the collection of vehicle and vessel owners or managers. For passenger cars, commercial vehicles and other 6 items. Tax in tax standard in each car 36 yuan ~ 5400 yuan, or weight (net tonnage) 3 yuan per ton to 60 yuan between, the yacht boat body length per meter 600 yuan to 2000 yuan. The annual tax declaration and payment.
Collection of units and individuals to purchase vehicles, motorcycles, electric cars, trailers, agricultural vehicles and other taxable vehicles. The vehicle purchase tax rate calculation method from the tax payable, the tax rate is 10%.
Tax price for taxpayers purchase taxable vehicle and paid to the seller's total price and other costs (excluding value-added tax); the State Administration of taxation according to taxable vehicle market, the average price of the transaction, the minimum taxable price of the different types of taxable vehicle regulations. Taxpayers purchase taxable vehicles, shall, within 60 days from the date of purchase of the declaration of the tax payment and a tax payment.