一文读懂车船税

Core Viewpoint - The article discusses the property tax imposed on vehicles and vessels registered or used within the People's Republic of China, detailing the legal basis, payment obligations, calculation methods, and exemptions. Taxation Overview - The property tax for vehicles and vessels is calculated annually and paid in one lump sum, based on the "Vehicle and Vessel Tax Law of the People's Republic of China" and its implementation regulations [3]. - The tax supports transportation infrastructure, promotes energy conservation and emission reduction, and regulates resource allocation [3]. Taxpayer Obligations - Taxpayers include owners or managers of vehicles and vessels as specified in the tax rate table [3]. - Payment locations are determined by the registration location of the vehicle or vessel, or the location of the tax withholding obligation [3]. Tax Calculation - The tax amount for newly purchased vehicles or vessels is calculated as follows: - Tax amount = (Annual tax amount ÷ 12) * Number of taxable months - Taxable months = 12 - Month of tax obligation occurrence + 1 [3]. - Specific tax rates are provided based on engine displacement and vehicle type, with rates ranging from 60 yuan for vehicles with an engine displacement of 1.0L or less to 3600 yuan for vehicles with an engine displacement over 4.0L [3]. Exemptions and Reductions - Exemptions apply to fishing vessels, military vehicles, police vehicles, and certain emergency rescue vehicles, among others [3]. - A reduction of 50% in tax is available for energy-saving vehicles with an engine displacement of 1.6L or less [3]. Payment Channels - Tax payments can be made online through a unified electronic tax bureau or offline through insurance companies and tax service halls [3]. Additional Information - The article includes a section addressing common questions, such as tax refunds for scrapped vehicles [3].