China - Vessel Use Tax

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Procedure

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.

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Required Documents

• 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

Office Locations & Contacts

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: [email protected]
Contact
Address

Eligibility

Institutions and individuals owning and using vessels within the territory of the People's Republic of China shall be payers of the vehicle and vessel use tax (hereinafter referred to as the "taxpayer") in accordance with the provisions of the Regulations.

Fees

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

Validity

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e.g. Birth Certificate Valid Forever

Documents to Use

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Sample Documents

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Processing Time

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Related Videos

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". 
	

Instructions

The vessel use tax is levied on an annual basis and collected by installments and the intervals thereof are determined by the people's governments of the provinces, autonomous regions and municipalities directly under the State Council.

The administration of the vessel use tax follows the provisions of the "Provisional regulations on the Administration of Tax Collection of the People's Republic of China".

The vessel use tax is collected by the local tax authorities where taxpayers reside.

The Ministry of Finance is responsible for the interpretation of these Regulations and the people's governments of the provinces, autonomous regions and municipalities directly under the State Council shall formulate the rules for the implementation thereof and report to the Ministry of Finance for the record.

Required Information

• 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

Need for the Document

The vessel tax is imposed on the vessels within China, which is registered with the regulatory departments in accordance with the law, and is be paid by the owners or managers of the vessels.

Information which might help

Vessels cited below are exempted from the vessel use tax:

• Vessels used by government institutions, people's organizations and military units;
• Vessels used by institutions with fund allocated by the state via the Ministry of Finance;
• Fishing vessels with a carrying capacity of no more than one ton;
• Floating stages and pontoons serving as stepping platforms for passengers;
• Garbage vessels, dock service vessels;
• Vessels subject to vessel tonnage tax in accordance with the relevant regulations.
• And other vessels exempt from tax with the approval of the Ministry of Finance.

Other uses of the Document/Certificate

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e.g. Birth Certificate can be used as proof of identity.

External Links

Provisional regulations on Vehicle and Vessel Use Tax of the People's Republic of China

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

Others

More information which might help people.