KYB CHINA(2011年12月5日中华人民共和国国务院令第611号公布 根据2019年3月2日《国务院关于修改部分行政法规的决定》修订)
(Promulgated by Decree No. 611 of the State Council of the People's Republic of China on December 5, 2011, and amended in accordance with the Decision of the State Council on Amending Certain Administrative Regulations on March 2, 2019)
根据《中华人民共和国车船税法》(以下简称车船税法)的规定，制定本条例。
These Regulations are formulated in accordance with the provisions of the Vehicle and Vessel Tax Law of the People's Republic of China (hereinafter referred to as the Vehicle and Vessel Tax Law).
车船税法第一条所称车辆、船舶，是指：
The vehicles and vessels referred to in Article 1 of the Vehicle and Vessel Tax Law mean:
(一)依法应当在车船登记管理部门登记的机动车辆和船舶；
(1) Motor vehicles and vessels that shall be registered with the vehicle and vessel registration administration authorities according to law;
(二)依法不需要在车船登记管理部门登记的在单位内部场所行驶或者作业的机动车辆和船舶。
(2) Motor vehicles and vessels that are not required to be registered with the vehicle and vessel registration administration authorities according to law but are driven or operated within the premises of a unit.
省、自治区、直辖市人民政府根据车船税法所附《车船税税目税额表》确定车辆具体适用税额，应当遵循以下原则：
The people's governments of provinces, autonomous regions, and municipalities directly under the Central Government shall determine the specific applicable tax amounts for vehicles in accordance with the Tax Item and Tax Amount Table for Vehicle and Vessel Tax attached to the Vehicle and Vessel Tax Law, and shall follow the following principles:
(一)乘用车依排气量从小到大递增税额；
(1) For passenger vehicles, the tax amount shall increase progressively with the engine displacement;
(二)客车按照核定载客人数20人以下和20人(含)以上两档划分，递增税额。
(2) For buses, the tax amount shall be divided into two categories based on the approved number of passengers: 20 persons or less, and 20 persons (including) or more, with the tax amount increasing progressively.
省、自治区、直辖市人民政府确定的车辆具体适用税额，应当报国务院备案。
The specific applicable tax amounts for vehicles determined by the people's governments of provinces, autonomous regions, and municipalities directly under the Central Government shall be reported to the State Council for recordation.
机动船舶具体适用税额为：
The specific applicable tax amounts for motor vessels are:
(一)净吨位不超过200吨的，每吨3元；
(1) For net tonnage not exceeding 200 tons, 3 yuan per ton;
(二)净吨位超过200吨但不超过2000吨的，每吨4元；
(2) For net tonnage exceeding 200 tons but not exceeding 2,000 tons, 4 yuan per ton;
(三)净吨位超过2000吨但不超过10000吨的，每吨5元；
(3) For net tonnage exceeding 2,000 tons but not exceeding 10,000 tons, 5 yuan per ton;
(四)净吨位超过10000吨的，每吨6元。
(4) For net tonnage exceeding 10,000 tons, 6 yuan per ton.
拖船按照发动机功率每1千瓦折合净吨位0.67吨计算征收车船税。
For tugboats, the vehicle and vessel tax shall be calculated based on the engine power, with each kilowatt converted to 0.67 tons of net tonnage.
游艇具体适用税额为：
The specific applicable tax amounts for yachts are:
(一)艇身长度不超过10米的，每米600元；
(1) For hull length not exceeding 10 meters, 600 yuan per meter;
(二)艇身长度超过10米但不超过18米的，每米900元；
(2) For hull length exceeding 10 meters but not exceeding 18 meters, 900 yuan per meter;
(三)艇身长度超过18米但不超过30米的，每米1300元；
(3) For hull length exceeding 18 meters but not exceeding 30 meters, 1,300 yuan per meter;
(四)艇身长度超过30米的，每米2000元；
(4) For hull length exceeding 30 meters, 2,000 yuan per meter;
(五)辅助动力帆艇，每米600元。
(5) For auxiliary-powered sailboats, 600 yuan per meter.
车船税法和本条例所涉及的排气量、整备质量、核定载客人数、净吨位、千瓦、艇身长度，以车船登记管理部门核发的车船登记证书或者行驶证所载数据为准。
The engine displacement, curb weight, approved number of passengers, net tonnage, kilowatts, and hull length referred to in the Vehicle and Vessel Tax Law and these Regulations shall be based on the data recorded in the vehicle or vessel registration certificate or driving license issued by the vehicle and vessel registration administration authorities.
依法不需要办理登记的车船和依法应当登记而未办理登记或者不能提供车船登记证书、行驶证的车船，以车船出厂合格证明或者进口凭证标注的技术参数、数据为准；不能提供车船出厂合格证明或者进口凭证的，由主管税务机关参照国家相关标准核定，没有国家相关标准的参照同类车船核定。
For vehicles and vessels that are not required to be registered according to law, or that should be registered but have not been registered, or for which the registration certificate or driving license cannot be provided, the technical parameters and data indicated in the vehicle or vessel factory qualification certificate or import certificate shall prevail; if the factory qualification certificate or import certificate cannot be provided, the competent tax authority shall determine the data by reference to relevant national standards, or in the absence of such standards, by reference to similar vehicles or vessels.
车船税法第三条第一项所称的捕捞、养殖渔船，是指在渔业船舶登记管理部门登记为捕捞船或者养殖船的船舶。
The fishing vessels referred to in Item (1) of Article 3 of the Vehicle and Vessel Tax Law mean vessels registered as fishing vessels or aquaculture vessels with the fishery vessel registration administration authorities.
车船税法第三条第二项所称的军队、武装警察部队专用的车船，是指按照规定在军队、武装警察部队车船登记管理部门登记，并领取军队、武警牌照的车船。
The vehicles and vessels exclusively used by the military and armed police forces referred to in Item (2) of Article 3 of the Vehicle and Vessel Tax Law mean vehicles and vessels that are registered with the military or armed police vehicle and vessel registration administration authorities in accordance with regulations and have obtained military or armed police license plates.
车船税法第三条第三项所称的警用车船，是指公安机关、国家安全机关、监狱、劳动教养管理机关和人民法院、人民检察院领取警用牌照的车辆和执行警务的专用船舶。
The police vehicles and vessels referred to in Item (3) of Article 3 of the Vehicle and Vessel Tax Law mean vehicles that have obtained police license plates from public security organs, state security organs, prisons, reeducation-through-labor administration organs, people's courts, and people's procuratorates, and vessels exclusively used for police duties.
节约能源、使用新能源的车船可以免征或者减半征收车船税。免征或者减半征收车船税的车船的范围，由国务院财政、税务主管部门商国务院有关部门制订，报国务院批准。
Vehicles and vessels that save energy or use new energy may be exempted from or subject to a 50% reduction in vehicle and vessel tax. The scope of vehicles and vessels eligible for such exemption or reduction shall be formulated by the finance and tax authorities under the State Council in consultation with relevant departments under the State Council and submitted to the State Council for approval.
对受地震、洪涝等严重自然灾害影响纳税困难以及其他特殊原因确需减免税的车船，可以在一定期限内减征或者免征车船税。具体减免期限和数额由省、自治区、直辖市人民政府确定，报国务院备案。
For vehicles and vessels that are affected by severe natural disasters such as earthquakes and floods, making tax payment difficult, or for other special reasons requiring tax reduction or exemption, the vehicle and vessel tax may be reduced or exempted within a certain period. The specific period and amount of reduction or exemption shall be determined by the people's governments of provinces, autonomous regions, and municipalities directly under the Central Government and reported to the State Council for recordation.
车船税由税务机关负责征收。
The vehicle and vessel tax shall be collected by the tax authorities.
机动车车船税扣缴义务人在代收车船税时，应当在机动车交通事故责任强制保险的保险单以及保费发票上注明已收税款的信息，作为代收税款凭证。
When withholding agents for motor vehicle and vessel tax collect the tax, they shall indicate the information on the tax collected on the insurance policy for compulsory motor vehicle traffic accident liability insurance and the premium invoice, which shall serve as the certificate for tax withholding.
已完税或者依法减免税的车辆，纳税人应当向扣缴义务人提供登记地的主管税务机关出具的完税凭证或者减免税证明。
For vehicles that have been taxed or are exempted from tax according to law, the taxpayer shall provide the withholding agent with the tax payment certificate or tax exemption certificate issued by the competent tax authority at the place of registration.
纳税人没有按照规定期限缴纳车船税的，扣缴义务人在代收代缴税款时，可以一并代收代缴欠缴税款的滞纳金。
If a taxpayer fails to pay the vehicle and vessel tax within the prescribed time limit, the withholding agent may, when withholding and remitting the tax, also collect the overdue fine for the unpaid tax.
扣缴义务人已代收代缴车船税的，纳税人不再向车辆登记地的主管税务机关申报缴纳车船税。
If the withholding agent has withheld and remitted the vehicle and vessel tax, the taxpayer shall no longer declare and pay the vehicle and vessel tax to the competent tax authority at the place of vehicle registration.
没有扣缴义务人的，纳税人应当向主管税务机关自行申报缴纳车船税。
If there is no withholding agent, the taxpayer shall declare and pay the vehicle and vessel tax to the competent tax authority on their own.
纳税人缴纳车船税时，应当提供反映排气量、整备质量、核定载客人数、净吨位、千瓦、艇身长度等与纳税相关信息的相应凭证以及税务机关根据实际需要要求提供的其他资料。
When paying the vehicle and vessel tax, the taxpayer shall provide corresponding certificates reflecting information related to tax payment such as engine displacement, curb weight, approved number of passengers, net tonnage, kilowatts, and hull length, as well as other materials required by the tax authority based on actual needs.
纳税人以前年度已经提供前款所列资料信息的，可以不再提供。
If the taxpayer has already provided the information listed in the preceding paragraph in previous years, it may not be provided again.
车辆车船税的纳税人按照纳税地点所在的省、自治区、直辖市人民政府确定的具体适用税额缴纳车船税。
Taxpayers of vehicle tax shall pay the vehicle and vessel tax at the specific applicable tax amount determined by the people's government of the province, autonomous region, or municipality directly under the Central Government where the tax payment location is situated.
扣缴义务人应当及时解缴代收代缴的税款和滞纳金，并向主管税务机关申报。扣缴义务人向税务机关解缴税款和滞纳金时，应当同时报送明细的税款和滞纳金扣缴报告。扣缴义务人解缴税款和滞纳金的具体期限，由省、自治区、直辖市税务机关依照法律、行政法规的规定确定。
Withholding agents shall promptly remit the withheld taxes and overdue fines and report to the competent tax authority. When remitting taxes and overdue fines to the tax authority, the withholding agent shall also submit a detailed report on the withholding of taxes and overdue fines. The specific time limit for withholding agents to remit taxes and overdue fines shall be determined by the tax authorities of provinces, autonomous regions, and municipalities directly under the Central Government in accordance with laws and administrative regulations.
购置的新车船，购置当年的应纳税额自纳税义务发生的当月起按月计算。应纳税额为年应纳税额除以12再乘以应纳税月份数。
For newly purchased vehicles or vessels, the tax payable for the year of purchase shall be calculated on a monthly basis from the month when the tax liability arises. The tax payable shall be the annual tax amount divided by 12 and multiplied by the number of months for which tax is payable.
在一个纳税年度内，已完税的车船被盗抢、报废、灭失的，纳税人可以凭有关管理机关出具的证明和完税凭证，向纳税所在地的主管税务机关申请退还自被盗抢、报废、灭失月份起至该纳税年度终了期间的税款。
Within a tax year, if a vehicle or vessel that has been taxed is stolen, scrapped, or lost, the taxpayer may, with the certificate issued by the relevant authority and the tax payment certificate, apply to the competent tax authority at the place of tax payment for a refund of the tax for the period from the month of theft, scrapping, or loss to the end of the tax year.
已办理退税的被盗抢车船失而复得的，纳税人应当从公安机关出具相关证明的当月起计算缴纳车船税。
If a stolen vehicle or vessel for which a tax refund has been processed is recovered, the taxpayer shall calculate and pay the vehicle and vessel tax from the month when the public security authority issues the relevant certificate.
已缴纳车船税的车船在同一纳税年度内办理转让过户的，不另纳税，也不退税。
If a vehicle or vessel that has paid the vehicle and vessel tax is transferred or ownership is changed within the same tax year, no additional tax shall be levied, and no tax refund shall be made.
车船税法第八条所称取得车船所有权或者管理权的当月，应当以购买车船的发票或者其他证明文件所载日期的当月为准。
The month of obtaining ownership or management rights of a vehicle or vessel referred to in Article 8 of the Vehicle and Vessel Tax Law shall be the month indicated on the invoice for the purchase of the vehicle or vessel or other supporting documents.
税务机关可以在车船登记管理部门、车船检验机构的办公场所集中办理车船税征收事宜。
Tax authorities may centrally handle the collection of vehicle and vessel tax at the offices of vehicle and vessel registration administration authorities or vehicle and vessel inspection agencies.
公安机关交通管理部门在办理车辆相关登记和定期检验手续时，经核查，对没有提供依法纳税或者免税证明的，不予办理相关手续。
When handling vehicle registration and periodic inspection procedures, the traffic management department of the public security authority shall, upon verification, refuse to handle the relevant procedures if the taxpayer fails to provide a certificate of tax payment or tax exemption according to law.
车船税按年申报，分月计算，一次性缴纳。纳税年度为公历1月1日至12月31日。
The vehicle and vessel tax shall be declared annually, calculated monthly, and paid in a lump sum. The tax year is from January 1 to December 31 of the Gregorian calendar.
临时入境的外国车船和香港特别行政区、澳门特别行政区、台湾地区的车船，不征收车船税。
No vehicle and vessel tax shall be levied on foreign vehicles and vessels temporarily entering China, or on vehicles and vessels from the Hong Kong Special Administrative Region, the Macao Special Administrative Region, and the Taiwan region.
按照规定缴纳船舶吨税的机动船舶，自车船税法实施之日起5年内免征车船税。
Motor vessels that pay tonnage tax in accordance with regulations shall be exempted from vehicle and vessel tax for five years from the date of implementation of the Vehicle and Vessel Tax Law.
依法不需要在车船登记管理部门登记的机场、港口、铁路站场内部行驶或者作业的车船，自车船税法实施之日起5年内免征车船税。
Vehicles and vessels that are not required to be registered with the vehicle and vessel registration administration authorities according to law and are driven or operated within airports, ports, or railway stations shall be exempted from vehicle and vessel tax for five years from the date of implementation of the Vehicle and Vessel Tax Law.
车船税法所附《车船税税目税额表》中车辆、船舶的含义如下：
The meanings of vehicles and vessels in the Tax Item and Tax Amount Table for Vehicle and Vessel Tax attached to the Vehicle and Vessel Tax Law are as follows:
乘用车，是指在设计和技术特性上主要用于载运乘客及随身行李，核定载客人数包括驾驶员在内不超过9人的汽车。
Passenger vehicle refers to a motor vehicle primarily designed and technically characterized for carrying passengers and their personal luggage, with aapproved passenger capacity (approved number of passengers) including the driver not exceeding 9 persons.
商用车，是指除乘用车外，在设计和技术特性上用于载运乘客、货物的汽车，划分为客车和货车。
Commercial vehicle refers to a motor vehicle other than a passenger vehicle, designed and technically characterized for carrying passengers or cargo, and is divided into buses and trucks.
半挂牵引车，是指装备有特殊装置用于牵引半挂车的商用车。
Semi-trailer towing vehicle refers to a commercial vehicle equipped with special devices for towing a semi-trailer.
三轮汽车，是指最高设计车速不超过每小时50公里，具有三个车轮的货车。
Three-wheeled vehicle refers to a truck with three wheels and a maximum design speed not exceeding 50 kilometers per hour.
低速载货汽车，是指以柴油机为动力，最高设计车速不超过每小时70公里，具有四个车轮的货车。
Low-speed truck refers to a truck powered by a diesel engine, with a maximum design speed not exceeding 70 kilometers per hour and four wheels.
挂车，是指就其设计和技术特性需由汽车或者拖拉机牵引，才能正常使用的一种无动力的道路车辆。
Trailer refers to a non-motorized road vehicle that, by its design and technical characteristics, requires towing by a motor vehicle or tractor for normal use.
专用作业车，是指在其设计和技术特性上用于特殊工作的车辆。
Special purpose vehicle refers to a vehicle designed and technically characterized for special work.
轮式专用机械车，是指有特殊结构和专门功能，装有橡胶车轮可以自行行驶，最高设计车速大于每小时20公里的轮式工程机械车。
Wheeled special machinery vehicle refers to a wheeled engineering machinery vehicle with special structure and functions, equipped with rubber wheels capable of self-propulsion, and a maximum design speed greater than 20 kilometers per hour.
摩托车，是指无论采用何种驱动方式，最高设计车速大于每小时50公里，或者使用内燃机，其排量大于50毫升的两轮或者三轮车辆。
Motorcycle refers to a two-wheeled or three-wheeled vehicle, regardless of the driving method, with a maximum design speed greater than 50 kilometers per hour, or using an internal combustion engine with a displacement greater than 50 milliliters.
船舶，是指各类机动、非机动船舶以及其他水上移动装置，但是船舶上装备的救生艇筏和长度小于5米的艇筏除外。其中，机动船舶是指用机器推进的船舶；拖船是指专门用于拖(推)动运输船舶的专业作业船舶；非机动驳船，是指在船舶登记管理部门登记为驳船的非机动船舶；游艇是指具备内置机械推进动力装置，长度在90米以下，主要用于游览观光、休闲娱乐、水上体育运动等活动，并应当具有船舶检验证书和适航证书的船舶。
Vessel refers to various types of motorized and non-motorized ships and other floating devices on water, excluding lifeboats and rafts equipped on ships and boats with a length less than 5 meters. Among them, motorized vessel refers to a vessel propelled by machinery; tugboat refers to a special purpose vessel specifically used for towing (pushing) transport vessels; non-motorized barge refers to a non-motorized vessel registered as a barge with the vessel registration authority; yacht refers to a vessel with built-in mechanical propulsion power, length less than 90 meters, mainly used for sightseeing, leisure, entertainment, water sports, etc., and shall have a ship inspection certificate and a seaworthiness certificate.
本条例自2012年1月1日起施行。
These Regulations shall come into force on January 1, 2012.