All the foreign-funded enterprises, foreign enterprises and foreign citizens, who own and use vehicles and vessels in China, have the obligation to pay license tax for vehicles and vessels based on the type, tonnage and stipulated tax rate.
License Tax for Vehicles
| Type |
Annual Tax |
Remark |
| Passenger vehicle |
Less than 7 seats |
RMB Yuan 160 |
Tax for large, medium-size and small jeeps is levied according to the number of seats, excluding the driver seat. |
| 8-41 seats |
RMB Yuan 240 |
| over 41 seats |
RMB Yuan 320 |
| Trucks |
RMB Yuan 56 per ton |
Levied according to net tonnage |
| Motorcycle |
Two-wheel |
RMB Yuan 48 |
i.e. motorbike |
| Three-Wheel |
RMB Yuan 60 |
| Passenger Trailer |
Less than 7 seats |
RMB Yuan 112 |
The trailer refers to the vehicles driven by the car or tractor, without any engine in it. |
| 8-41 seats |
RMB Yuan 168 |
| Over 41 seats |
RMB Yuan 224 |
| Cargo Trailer |
RMB Yuan 40 |
|
License Tax for Ships and Boats
| Type |
Annual Tax Per Ton |
| Motor Ships or Boats |
Below 50 tons |
RMB Yuan 1.2 |
| 51-150 tons |
RMB Yuan 1.4 |
| 151-300 tons |
RMB Yuan 1.6 |
| 301-500 tons |
RMB Yuan 1.8 |
| 501-1000 tons |
RMB Yuan 2.2 |
| 1001-1500 tons |
RMB Yuan 2.6 |
| 1501-2000 tons |
RMB Yuan 3.2 |
| 2001-3000 tons |
RMB Yuan 3.8 |
| Over 3001 tons |
RMB Yuan 4.4 |
|
