Vehicle and vessel use tax is a kind of use behavior tax calculated and levied on vehicles driving on public roads and ships driving in domestic rivers, lakes or territorial ports according to their types (such as motor vehicles, non-motor vehicles, manned cars, trucks, etc.). ), tonnage and prescribed tax amount.

tax payer

Taxpayers of vehicle and vessel use tax are units and individuals who own and use vehicles and vessels in China.

When the owner and user are inconsistent, if there is a lease relationship, both parties shall agree on the taxpayer; Users who are not determined through consultation are taxpayers.

Enterprises with foreign investment, foreign enterprises, enterprises invested by overseas Chinese and compatriots from Hong Kong, Macao and Taiwan, and enterprises invested by foreigners and compatriots from Hong Kong, Macao and Taiwan are not taxpayers of vehicle and vessel use tax.

Charge range

Applicable to vehicles driving on public roads in China and ships sailing on rivers, lakes and territorial waters in China, including motor vehicles and non-motor vehicles; Motor boats and non-motor boats are taxed.

tax rate

Use a fixed tax rate

I. Vehicle tax

(1) If the mantissa of the net tonnage of the vehicle is less than half a ton, it shall be calculated as half a ton; More than half a ton, according to 1 ton. Note: Less than half a ton includes this level, so 2.6 tons is regarded as 3 tons.

(2) For motor vehicle trailers, the vehicle and vessel use tax shall be reduced by 30% of the motor vehicle tax. For example, a 5-ton truck has a 3-ton trailer. Take Beijing as an example. If 60 yuan is taxed per ton, each truck has to pay 5× 60+3× 60× 0.7 = 426 yuan.

(three) tractors, mainly engaged in transportation business, according to the net tonnage of tractors and trailers, the vehicle and vessel use tax is calculated, and the tax amount is 50% of the motor vehicle tax. For example, the tax payable for a 5-ton tractor is 5× 60× 0.5 = 150 yuan.

(4) For passenger and freight vehicles, the passenger car tax is halved; The goods are taxed according to the tax amount of motor vehicles.

For example, 3 tons of passenger and freight vehicles 10 (60 yuan/ton, passenger 10 200 yuan), 10. Then the tax payable is (200× 1/2+3× 60) = 2800 yuan.

Calculation of tax payable

I. Tax base

There are three types of vehicles, net tonnage and deadweight tonnage.

1, passenger cars, trams, motorcycles, bicycles, rickshaws and animal-drawn vehicles, with "vehicles" as the tax basis.

2, trucks and motor boats, with "net tonnage" as the tax basis.

3. Non-motorized boats are taxed on the basis of "deadweight tonnage" (slip of the tongue: not net tonnage).

Second, the calculation method of tax payable

Master the calculation formula. Pay attention to the combination with other taxes.

tax preference

1, legal duty-free vehicle and vessel

(1) Vehicles and boats used by state organs, people's organizations and the army; Vehicles and boats allocated by the state financial department for personal use by the unit; However, the rented vehicles and boats should be taxed according to the regulations.

(2) Fishing boats with a deadweight not exceeding one ton;

(3) Barges and barges specially used for loading and unloading passengers, goods and stocks.

(4) Specific vehicles and vessels. Refers to all kinds of fire boats, sprinklers, prison cars, police cars, epidemic prevention, ambulances, garbage boats, port operation boats and engineering boats.

(5) Ships exempted from tonnage tax according to relevant regulations. China Ocean Shipping Company has paid ton tax abroad, but it should still pay vehicle and vessel use tax in China according to regulations.

2. Other travel expenses approved by the Ministry of Finance for tax exemption.

(1) Vehicles driving within the enterprise, without obtaining the driving license and not driving on expressway;

(2) Tractors mainly used for agricultural production;

(3) Disabled vehicles

(four) all kinds of vehicles and boats used by schools, hospitals, nurseries and kindergartens run by enterprises, which can be clearly classified as fully used, are exempt from tax; If the division is unclear, the tax shall be paid according to the regulations.

(5) for non-profit medical institutions, disease control institutions and maternal and child health care institutions and other health institutions for their own use.

(6) If the newly purchased vehicles are not used for the time being, that is, they have not yet enjoyed the benefits of municipal construction, there is no need to declare and pay taxes.

Collection management and tax declaration

First, the time when the tax obligation occurs

(1) Taxpayers have the obligation to pay vehicle and vessel use tax from the date of use;

(2) Taxpayers who purchase new vehicles and vessels for use shall pay vehicle and vessel use tax from the month of purchase and use;

(3) The vehicles and boats that have been shut down or scrapped in the whole year have been declared to the transportation management authority, and the obligation to pay the vehicle and boat use tax does not occur in that year. If it is reused after the shutdown, the tax obligation of vehicle and vessel use tax will occur from the month of reuse.

Second, the tax payment place

The tax payment place of vehicle and vessel use tax is the place where the taxpayer is located. The location of the taxpayer, for the unit, refers to the location of the enterprise or institution; For an individual, it refers to the place of residence. It should be noted that if the vehicle and boat of an enterprise are licensed from other provinces, it should still be taxed at the place where the enterprise operates, not at the place where the license is issued.

For example, cars from Xinjiang to Beijing should be taxed in Beijing if they are used by enterprises investing in Beijing; However, if you have already paid taxes in Xinjiang, you can no longer pay taxes in Beijing.

Detailed Rules for the Implementation of Shanghai Vehicle and Vessel Use Tax

(Shanghai Municipal People's Government issued 1986 on February 23rd, and Order No.43 of Shanghai Municipal People's Government was revised and reissued on February 2nd 19965438).

Article 1 These Detailed Rules are formulated in accordance with the provisions of Article 9 of the Provisional Regulations of the People's Republic of China on Vehicle and Vessel Use Tax issued by the State Council and combined with the specific conditions of this Municipality.

Article 2 All units and individuals who own and use vehicles and boats within the territory of this Municipality are taxpayers of vehicle and boat use tax (hereinafter referred to as taxpayers) and shall pay vehicle and boat use tax in accordance with the provisions of these Detailed Rules.

Article 3 The applicable tax amount of travel and vessel tax shall be calculated according to the travel and vessel tax rate table and the vessel tax rate table attached to these Detailed Rules.

Article 4 The vehicle and vessel use tax shall be collected by the tax authorities where the taxpayer is located.

Article 5 The following vehicles and vessels shall be exempted from vehicle and vessel use tax:

Vehicles and boats used by state organs, people's organizations and the army;

Two, by the national financial department allocated funds for the cause of the unit's own travel expenses;

Three, a fishing boat with a deadweight of not more than one ton;

Barges and pontoons specially used for loading and unloading passengers, goods and stocks;

Five, all kinds of fire boats, rescue boats, garbage boats, dung boats, port boats, engineering boats, prison cars, police cars, epidemic prevention vehicles, sprinklers, rehabilitation vehicles for the disabled;

6. Non-motor vehicles and boats used by farmers for agricultural production as certified by villagers' committees;

Seven, pay the tonnage tax according to the relevant provisions;

Travel expenses under other special circumstances approved by the Ministry of Finance or the Municipal People's Government.

Article 6 Except in the circumstances specified in Article 5 of these Detailed Rules, if taxpayers have real difficulties in paying taxes, the Municipal Taxation Bureau may determine to reduce or exempt the vehicle and vessel use tax on a regular basis.

Article 7 The vehicle and vessel use tax shall be levied annually and paid by stages (times). The prescribed time limit is:

(a) each unit shall pay once a quarter, and each payment shall be put into storage in the second month of the quarter according to the date stipulated by the local tax authorities.

(two) individuals pay once a year, according to the date stipulated by the local tax authorities in April each year.

Article 8 After the vehicle and vessel use tax is collected in each period (times), the tax authorities shall conduct inspections at various docks and traffic arteries, and closely contact and cooperate with traffic management organs such as public security and port affairs.

Article 9 The calculation method of taxable tonnage of vehicle and vessel use tax is as follows:

(1) If the net tonnage mantissa of trucks is less than half a ton, it shall be calculated as half a ton; If it exceeds half a ton, it shall be counted as one ton.

(2) The mantissa of a ship, regardless of its net tonnage or deadweight tonnage, shall be exempted if it is less than half a ton; If it exceeds half a ton, it shall be counted as one ton.

(3) Small ships less than one ton shall be counted as one ton.

(4) Tugboats, including small tugboats, are taxed by horsepower (each horsepower is equivalent to one-half of the net tonnage).

(five) iron barges, cement barges, wooden boats and non-motorized cranes without approved deadweight tonnage are calculated according to the gross tonnage.

(6) All ships with certificates of tonnage shall be counted as large tonnage.

Tenth trucks converted into passenger cars, or vehicles carrying goods and passengers, shall be taxed according to the models approved by the traffic management department.

Eleventh kinds of construction vehicles, repair vehicles, cranes and other special vehicles, according to their original provisions of the load calculation; If there is no load, it can be calculated according to the same type of truck.

Article 12 If the tonnage of the paid vehicle and vessel changes due to repair, the tax paid in the current period will not be refunded, and it will be calculated according to the changed tonnage from the next period.

Article 13 Taxes shall be levied on vehicles and vessels that have newly obtained driving licenses or resumed driving after stopping driving, and those that are less than 10 days in the current month shall be exempted from the taxes of the current month. Vehicles and boats that have been in driving without a license shall pay the use tax in accordance with the regulations.

Article 14 Where a ship is suspended from driving or sailing, it can be proved tax-free during the suspension period after approval by the tax authorities. However, the tax paid during the tax period will not be refunded; If driving is resumed within the tax payment period, no tax will be levied. Vehicles and boats that have not stopped or stopped are still taxed according to regulations.

Fifteenth vehicle use tax collection and management, in accordance with the "Shanghai Interim Regulations on the administration of tax collection and implementation measures".

Article 16 The Shanghai Municipal Taxation Bureau shall be responsible for the interpretation of specific issues in the implementation of these Detailed Rules.

Article 17 These Detailed Rules shall come into force as of 1987 1 month 1 day.