1. For passenger cars with the displacement below 1.0 liter (inclusive), the annual benchmark applicable tax is from 60 yuan to 360 yuan;

2. For passenger cars with the displacement of 1.0 liter to 1.6 liter (inclusive), the annual benchmark applicable tax amount is from 300 yuan to 540 yuan;

3. For passenger cars with a displacement of 1.6 liters to 2.0 liters (inclusive), the annual benchmark applicable tax amount is from 360 yuan to 660 yuan;

4. For passenger cars with a displacement of 2.0 liters to 2.5 liters (inclusive), the annual benchmark applicable tax is from 660 yuan to 1200 yuan per car;

5. For passenger cars with a displacement of 2.5 liters to 3.0 liters (inclusive), the annual benchmark applicable tax is RMB 2,400 per vehicle 1200 yuan;

6. For passenger cars with a displacement of 3.0 liters to 4.0 liters (inclusive), the annual benchmark applicable tax is 2,400 yuan to 3,600 yuan per car;

7. For passenger cars with a displacement of 4.0 liters or more, the annual benchmark applicable tax is 3,600 yuan to 5,400 yuan per car.

Commercial vehicles:

For commercial vehicles and buses, the annual benchmark tax for each vehicle is from 480 yuan to 1440 yuan, and the approved number of passengers is more than 9, including trams.

For commercial vehicles and trucks, the annual benchmark tax per ton of curb weight is 16 yuan to 120 yuan, including semi-trailer tractors, three-wheeled vehicles and low-speed trucks.

Application conditions of vehicle and vessel tax refund and tax credit

If the vehicle and vessel that has paid the vehicle and vessel tax are returned to the production enterprise or distributor for quality reasons, the taxpayer may apply to the tax authorities for refund of the tax from the month of return to the end of the tax year.

In a tax year, if the vehicle or vessel that has been paid tax is stolen, scrapped or lost, the taxpayer may apply to the competent tax authority at the place where the tax is paid for the return of the vehicle or vessel, on the strength of the certificate issued by the relevant administrative authority and the tax payment certificate.

Taxes from the month of theft, scrapping and loss to the end of the tax year.

When a taxpayer purchases a "compulsory insurance", the travel tax has been collected and remitted by the withholding agent and collected again by the competent tax authorities at the place where the vehicle is registered, the taxpayer may apply to the tax authorities for refund of the paid travel tax.

legal ground

Vehicle and Vessel Tax Law of the People's Republic of China

the first

Owners or managers of vehicles and vessels (hereinafter referred to as vehicles and vessels) within the territory of the People's Republic of China, which are stipulated in the Schedule of Taxes and Taxes of Vehicle and Vessel Tax attached to this Law, are taxpayers of vehicle and vessel tax and shall pay vehicle and vessel tax in accordance with this Law.

the second

The applicable tax amount for vehicle and vessel shall be implemented in accordance with the Table of Vehicle and Vessel Tax Items and Taxes attached to this Law.

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 in accordance with the tax range specified in the Table of Vehicle and Vessel Taxes and the provisions of the State Council.

The specific applicable tax amount for ships shall be determined by the State Council within the tax amount range specified in the Schedule of Travel and Vessel Tax Items and Taxes attached to this Law.