Article 1 These Measures are formulated in accordance with the Provisional Regulations of the People's Republic of China on Travel Tax (hereinafter referred to as the Regulations) and in light of the actual situation of this Municipality. Article 2 Within the scope of this Municipality, the owners or managers of vehicles and vessels (hereinafter referred to as vehicles and vessels) are taxpayers of vehicle and vessel tax and shall pay vehicle and vessel tax in accordance with the Regulations and these Measures.

The term "vehicle and vessel" as mentioned in these Measures refers to the vehicle and vessel that shall be registered in the vehicle and vessel management department of this Municipality according to law. Article 3 The applicable tax amount of vehicles and vessels in this Municipality shall be implemented in accordance with the Table of Taxes and Items of Vehicle and Vessel Tax in Beijing attached to these Measures. Fourth city, rural public transport vehicles temporarily exempt from travel tax. Article 5 The place where travel tax is paid and the time limit for filing and paying tax shall be determined by the Municipal Finance Bureau and the Municipal Local Taxation Bureau. Article 6 The vehicle and vessel management department shall provide the vehicle and vessel management information to the local tax authorities in a timely manner, and assist the local tax authorities to strengthen the collection and management of vehicle and vessel tax. Article 7 The collection and management of travel tax shall be implemented in accordance with the Law of the People's Republic of China on Tax Collection and Management, the Detailed Rules for the Implementation of the Law of the People's Republic of China on Tax Collection and Management, the Regulations and its Detailed Rules for Implementation and other relevant laws, regulations and rules. Article 8 From the tax year of 2007, the travel tax shall be calculated and paid in accordance with the provisions of these Measures. Article 9 These Measures shall come into force as of the date of promulgation. 19861Document No.65 issued by the Municipal People's Government on February 27th, 199 1 year, the 6th Order of the Municipal People's Government was revised for the first time on March 25th, 2004.

Attached:

Table of Tax Items and Taxes of Beijing Vehicle and Vessel Tax

Annual tax reserve for tax items and tax units

load

guest

steam

vehicle

Large passenger cars per 600 yuan.

Including trams.

medium-sized bus

Each vehicle

540 yuan

Small passenger cars: Each 480 yuan minibus, each 300 yuan truck and each ton of 96 yuan include semi-trailer tractor and trailer. Special operation vehicle

Wheeled special mechanical vehicle according to its own weight per ton

96 yuan

　

three-wheeled automobile

Low speed freight car

Per ton by self-weight

60 yuan

Every motorcycle 120 yuan

boat

big boat

Net tonnage is less than or equal to

Equal to 200 tons per ton

3 yuan

Tugboats and non-motorized barges are pressed respectively.

50% of the vessel tax.

Net tonnage of 20 1 ton to

2000 tons per ton

4 yuan

Net tonnage of 200 1 ton to

10000 tons per ton

5 yuan

Net tonnage 1000 1 ton

And above

Per ton

6 yuan

Note: If the dead weight mantissa of the vehicle is less than 0.5 tons (including 0.5 tons), it shall be calculated as 0.5 tons; If it exceeds 0.5 tons, it shall be calculated as 1 ton. The mantissa of a ship's net tonnage below 0.5 tons (including 0.5 tons) shall not be calculated, and those exceeding 0.5 tons shall be calculated according to 1 ton. Small vessels and boats under 1 ton shall be calculated according to 1 ton.