vehicle use tax is driving on public roads of vehicles and vessels sailing in domestic rivers, lakes, ports or territorial waters, in accordance with the type (such as motor vehicles, non-motorized vehicles, passenger cars, trucks, etc.), the tonnage and the provisions of tax levied is calculated using tax behavior.
1. noun vehicle use tax explanation
vehicle use tax is the ship of the traveling public road vehicles and sailing in domestic rivers, lakes or the territorial sea ports, in accordance with the type (such as motor vehicles, non-motorized vehicles, passenger cars, trucks, etc.), and the provisions of the tonnage tax is calculated using tax levied behavior.
2. standard travel tax payableStandard: passenger car emissions divided by its seven-gear
vehicle and vessel tax standards: passenger car emissions divided by its seven-gear:
1.0 liters the following models 60-360 of travel tax element
1.0 l rose to 300-540 yuan -1.6
1.6 l l not more than -2.0 membered 360-660
2.0 liters or more – 2.5 liters 660-1200 element
2.5 -3.0 liters promoted membered 1200-2400
-4.0 rose to more than 3.0 liters membered 2400-3600
4.0 l or more For 3600-5400
3 taxpayer occurrence time
(1) use taxpayer taxable travel, from the date of use, vehicle use tax payers occurs;
[ 123] (2) the use of travel taxpayer newly purchased from the purchase from the month of use, vehicle use tax taxpayer occurs;
(3) shipping traffic management agency has reported annual outage or scrapped travel, when the vehicle use tax liability does not occur. Outage and then re-use, re-use from the monthSince, vehicle use tax tax liability occurred.