Vehicle and vessel tax refers to a kind of property tax levied on vehicles and vessels that should be registered in China's public security, transportation, agriculture, fisheries, military and other administrative departments according to their types and in accordance with the prescribed tax basis and annual tax standards.

First, the basic concept of travel tax

A tax levied on the owners or managers of vehicles and boats (hereinafter referred to as vehicles and boats) characterized by vehicles and boats. The "vehicle and vessel" here refers to the vehicle and vessel that should be registered in the vehicle and vessel management department according to law. The State Council city finance department and tax department may, according to the actual situation, divide sub-tax items within the prescribed tax items and tax items, and define the sub-tax items of vehicles and the specific applicable tax rates of ships. The specific applicable tax amount for vehicles shall be determined by the people's governments of provinces, autonomous regions and municipalities directly under the Central Government within the prescribed sub-tax items. Car owners are required to pay travel tax when they apply for compulsory insurance.

Two, the statutory relief object of travel tax

1, fishing and breeding fishing boats. Refers to the vessels registered as fishing vessels or breeding vessels in the fishing vessel registration administration department.

2. Special vehicles for military and armed police forces. Refers to the vehicle and vessel registered in the vehicle and vessel management department of the army and the armed police force in accordance with the regulations, and obtained the vehicle and vessel license plate of the army and the armed police force.

3. Police cars and boats. Refers to the public security organs, state security organs, prisons, reeducation-through-labor administrative organs, people's courts, people's procuratorates to obtain police license vehicles and special vessels to perform police duties.

4. Travel expenses of foreign embassies and consulates in China, representative offices of international organizations in China and their relevant personnel that should be exempted from tax according to law.

5, in order to save energy travel, travel tax levied by half; Vehicles and vessels using new energy sources are exempt from vehicle and vessel tax.

The use of energy-saving passenger cars and commercial vehicles that are subject to travel tax by half, as well as new energy vehicles that are exempt from travel tax, shall meet the prescribed standards.

Vehicles using new energy sources include pure electric vehicles, fuel cell vehicles and hybrid vehicles. Pure electric vehicles and fuel cell vehicles do not belong to the scope of vehicle and vessel tax collection, and other hybrid vehicles are taxed at half of the applicable tax for similar vehicles.

6. The people's governments of provinces, autonomous regions and municipalities directly under the Central Government may, according to local actual conditions, periodically reduce or exempt travel taxes on public transport, motorcycles, tricycles and low-speed trucks mainly used in rural areas owned by rural residents.

legal ground

Notice of the Ministry of Finance, the Ministry of State Taxation Administration of The People's Republic of China, the Ministry of Industry and Information Technology and the Ministry of Transport on the preferential policies for energy-saving and new-energy vehicles and vessels to enjoy vehicle and vessel tax.

First, for energy-saving cars, travel tax will be levied by half.

(1) Energy-saving passenger cars subject to a halving of travel tax shall meet the following standards at the same time:

1. Passenger cars (including non-plug-in hybrid, dual-fuel and dual-fuel passenger cars) with a displacement of less than 1.6 liters (including 1.6 liters) that are licensed for sale in China;

2. The oil consumption under comprehensive working conditions should meet the standards. See annex 1 for specific requirements.

(2) Energy-saving commercial vehicles with half of vehicle and vessel tax shall meet the following standards:

1. Light and heavy commercial vehicles burning natural gas, gasoline and diesel (including non-plug hybrid, dual-fuel and dual-fuel light and heavy commercial vehicles) approved for sale in China;

2. The fuel consumption of light and heavy commercial vehicles burning gasoline and diesel oil under comprehensive working conditions shall meet the standards. See Annexes 2 and 3 for specific standards.