1951.09.19
STATE COUNCIL OF CHINA
PROVISIONAL REGULATIONS GOVERNING THE VEHICLE AND VESSEL LICENSE PLATE
TAX
(Promulgated by the Administrative Council of the Central
People's Government on September 13, 1951)
@@ Article 1. All persons operating vehicles and vessels within
areas where the Vehicle and Vessel License Plate Tax (hereinafter
called the Tax) is levied, shall, in accordance with the provisions of
the Regulations, pay the Tax to the tax office.
@@ Article 2. Domestic vessels originally paying Tonnage Tax (Vessel
Dues) shall, without exception, pay the Tax instead of the Tonnage
Tax; however, foreign vessels and Chinese vessels chartered by
foreigners shall still pay the Tonnage Tax and not the License Plate
Tax.
@@ Article 3. Areas where the Tax is to be levied shall be
designated by the provincial (municipal) People's Government, subject
to approval by the People's Government (Military-Administrative
Council) of the greater administrative regions, and shall be
referred to the Ministry of Finance of the Central People's
Government for recordation; in provinces (municipalities)
directly under the Central Government, it shall be reported to
and approved by the Ministry of Finance of the Central People's
Government. (Note 1)
@@ Article 4. Those who are liable to pay the Tax, shall apply
at the local tax office to register and to make payment, to receive
the license plate and to obtain the certificate of tax payment.
The aforementioned vehicle and vessel license plate and certificate
of tax payment shall be made and issued by the provincial (municipal)
tax office. (Note 2)
@@ Article 5. The Tax shall be collected quarterly (in January,
April, July and October). Local tax offices, in order to facilitate
the payment process for taxpayers, may collect the aggregated
amount of tax on a biannual or annual basis.
@@ Article 6. The following categories of vehicles and vessels are
exempt from paying the Tax:
1. Vehicles and vessels of suburban peasants for their own use.
2. Fishing vessels with deadweight capacity not exceeding one ton.
3. Vehicles and vessels owned and used by administrative or military
units, public and private schools, and social organizations themselves.
4. Hulks and pontoons used exclusively for passengers, loading or
unloading cargoes and temporary storage of goods.
5. Parked vehicles, moored vessels, vehicles and vessels to be
dismantled, as verified by the local transportation administration
office and approved by the tax office.
6. Fire trucks, sprinkler trucks, ambulance vehicles and vessels,
garbage trucks and vessels, and free ferries.
Operators of the above tax exempt vehicles and vessels listed in items
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