Taxpayers should receive tax registration forms from competent the tax authority or tax registration centers and complete them as required.

Competent the tax authority or tax registration centers should examine and verify the documents, certificates, materials and tax registration forms submitted by taxpayers, issue tax registration certificates to those that meet the requirements and collect from them tax registration costs and administrative fees.

• An industrial and commercial business license or other similar permit of business operation
• A contract, agreement and articles of association
• The unified organizational code
• The ID card, passport or other valid ID certificate of the legal representative, or responsible member of owner
• Other documents and information demanded by the tax authorities of a province, autonomous region or municipality directly under the State Council

State Administration of Taxation
Address: Yangfangdian Road, Haidian District, on the 5th
Zip: 100038
Tel: 010-63417114
Website: http://www.chinatax.gov.cn

State Administration for Industry and Commerce People's Republic of China
Address: 8 Sanlihe Donglu, Xichengqu, Beijing, 100820, P. R. China
Phone: +86-10-68010463/68013447
Facsimile: +86-10-68010463/68013447
Email: dfa@saic.gov.cn
Contact
Address

Users of vehicles in regions where vehicle license plate tax is levied should pay tax on the use of vehicle license plates to the local tax authorities in accordance with the provisions of the Regulations.

Explain the fees structure which is required for obtaining the certificate/document.

Explain the time until which the certificate/document is valid.
e.g. Birth Certificate Valid Forever

Please attach documents that can be used by people. e.g. links

Please attach sample completed documents that would help other people.

Please explain processing time taken in obtaining the document/certificate.

Videos explaining the procedure or to fill the applications. 
Attach videos using the following tag <&video type="website">video ID|width|height<&/video&> from external websites.
Please remove the "&" inside the tags during implementation.
Website = allocine, blip, dailymotion, facebook, gametrailers, googlevideo, html5, metacafe, myspace, revver, 
sevenload, viddler, vimeo, youku, youtube
width = 560, height = 340, Video ID = Can be obtained from the URL of webpage where the video is displayed.
e.g In the following url "http://www.youtube.com/watch?v=Y0US7oR_t3M" Video ID is "Y0US7oR_t3M". 
	

The users of vehicles and vessels subject to vehicle and vessel license plate tax shall file tax returns with and pay tax to the local tax authorities and obtain there from the license plates and receipts of the tax payments.

The license plates and receipts of tax payments cited above shall be formatted, printed and distributed by the provincial (municipal) tax authorities.

• The name and the number of the ID card, passport or other valid ID document of the institution, legal representative or owner
• The residence or business address
• The type of registration
• The accounting system
• The form of production and business operation
• The scope of production and operation
• The total amount of capital (fund), investment
• The term of production and operation
• The name and telephone number of the financial chief
• Other information specified by the State Administration of Taxation

In China, owners or administrators of certain types of vehicles are subject to an annual tax in accordance with the 2012 Vehicle and Vessel Tax (VVT) Law.

Vehicles and vessels listed below shall be exempt from vehicle license plate tax:

• Vehicles and vessels owned and used by suburban farmers;
• Vehicles belonging to and used by military and government institutions, public and private schools and people's organizations;
• Vehicles approved by tax authorities to be scrapped on applications with support of letters of verification issued by the local administrative departments for transportations;
• Fire engines, water sprinkling vans, ambulances and ambulance vessels, garbage vans and public ferryboats, etc.

No further tax or additional tax shall be levied on vehicles for which vehicle license plate tax has been paid and license plates thereof have been granted when such vehicles run into another tax zone.

State Administration for Industry and Commerce People's Republic of China

State Administration of Taxation of the People's Republic of China

Ministry of Commerce, the People's Republic of China

Tax Law

State Administration of Taxation

Provisional regulations on Vehicle and Vessel License Plate Tax of the Peoples Republic of China

In the case of failure of filing tax returns, registration, paying tax or acquiring a license plate, the violator shall be made to pay the tax within the prescribed time limit, obtain the license plate and be imposed a fine up to three times the amount of tax payable.