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Group 1 - The article discusses the obligation of vehicle and vessel owners or managers in China to pay vehicle and vessel tax as stipulated by the Vehicle and Vessel Tax Law [3] - The tax applies to all vehicles and vessels listed in the tax schedule, including those that must be registered and those that do not require registration for internal use [3] - The tax obligation arises in the month ownership or management rights are acquired, with the tax year running from January 1 to December 31 [3] Group 2 - The tax amount is calculated based on the type of vehicle or vessel, with specific rates outlined in the tax schedule, ranging from 60 yuan to 5400 yuan depending on engine size and vehicle type [4] - For example, passenger cars with engine sizes above 4.0 liters are taxed at 3600 to 5400 yuan, while motorcycles are taxed between 36 to 180 yuan [4] - The tax for vessels varies, with motor vessels taxed at 3 to 6 yuan per ton, and yachts taxed at 600 to 2000 yuan per meter of hull length [4] Group 3 - Taxpayers can apply for a refund of the vehicle and vessel tax if the vehicle or vessel is stolen, scrapped, or lost, provided they submit the necessary documentation [5] - If a vehicle or vessel that has received a tax refund is recovered, the taxpayer must resume tax payments from the month of recovery [5] - Transferring ownership of a vehicle or vessel within the same tax year does not incur additional tax or refund [5] Group 4 - Taxpayers are required to declare and pay the vehicle and vessel tax either directly or through insurance institutions that collect the tax on their behalf [7] - Vehicles and vessels that do not require registration must also comply with the tax obligations as per the law [7]