China - Register for Vessel License Plate 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

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

Fees

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

Validity

Explain the time until which the certificate/document is valid.
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. 
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Instructions

Native vessels which used to be levied tonnage dues are all levied by vehicle and vessel license plate tax instead; however tonnage dues shall continue to be levied on foreign vessels and native vessels rented to foreign businessmen and no vehicle and vessel license place tax are levied thereon.

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.

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

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

Information which might help

Vessels listed below shall be exempt from vessel license plate tax:

• Vessels owned and used by suburban farmers;
• Fishing vessels with a deadweight capacity of less than one ton;
• Vessels belonging to and used by military and government institutions, public and private schools and people's organizations;
• Floating stages and pontoons used specifically as platforms for passengers and cargo;
• Vessels 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.

Other uses of the Document/Certificate

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

External Links

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

Others

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.