Are Motorcycles Subject to Vehicle and Vessel Tax?

[JasonLynn]

Motorcycles are subject to vehicle and vessel tax. According to China's Vehicle and Vessel Tax Law, the taxable scope includes vehicles and vessels listed in the "Vehicle and Vessel Tax Items and Tax Amount Table" attached to the law. This includes motor vehicles and vessels that are required to be registered with the vehicle and vessel registration authorities, as well as those that are not required to be registered but operate within internal premises of organizations. The aforementioned motor vehicles include passenger vehicles, commercial vehicles (including buses and trucks), trailers, special-purpose vehicles, wheeled special-purpose machinery vehicles, and motorcycles. Tractors are exempt from vehicle and vessel tax. Vehicle and vessel tax refers to the tax payable by owners of vehicles and vessels within the territory of the People's Republic of China in accordance with the Vehicle and Vessel Tax Law of the People's Republic of China. It is a type of property tax, payable annually, and can be paid together with compulsory traffic insurance. All motorized and non-motorized vehicles and vessels are subject to this tax. Vehicle purchase tax, on the other hand, is levied on entities and individuals purchasing specified vehicles within the country and evolved from the vehicle purchase surcharge. The calculation formula for motorcycle vehicle and vessel tax is: Tax Payable = Annual Tax Amount ÷ 12 × Number of Taxable Months. The following vehicles are subject to a 50% reduction in vehicle and vessel tax: Passenger vehicles with a displacement of 1.6 liters or less (including 1.6 liters) using gasoline or diesel (including non-plug-in hybrid passenger vehicles and dual-fuel passenger vehicles); Light and heavy commercial vehicles using natural gas, gasoline, or diesel (including non-plug-in hybrid, dual-fuel, and bi-fuel light and heavy commercial vehicles) and light and heavy commercial vehicles using standard-compliant gasoline or diesel. New energy vehicles and vessels are exempt from vehicle and vessel tax. New energy vehicles such as pure electric commercial vehicles, plug-in (including range-extended) hybrid vehicles, and fuel cell commercial vehicles that meet the standards are exempt from vehicle and vessel tax; Vessels whose main propulsion system is a pure natural gas engine and comply with the standards are exempt from vehicle and vessel tax (engines using trace diesel ignition with the ignition fuel's heat value accounting for less than 5% of the total fuel heat value are considered pure natural gas engines). The following vehicles and vessels are exempt from vehicle and vessel tax: Fishing and aquaculture vessels; Vehicles and vessels exclusively used by the military and armed police forces; Police vehicles and vessels; National comprehensive fire and rescue vehicles and vessels bearing special emergency rescue license plates. Documents required for motorcycle vehicle and vessel tax payment: Certificate of conformity; Vehicle purchase invoice; Valid personal ID; Personal vehicle license.