Do Trolleybuses Need to Pay Vehicle Purchase Tax?
1 Answers
The "Vehicle Purchase Tax Law" stipulates that units and individuals who purchase automobiles, rail vehicles, automobile trailers, and motorcycles with a displacement exceeding 150 milliliters within the territory of the People's Republic of China shall pay vehicle purchase tax in accordance with the law. The "Vehicle Purchase Tax Law" clearly specifies that the following vehicles are exempt from vehicle purchase tax: Vehicles for self-use by foreign embassies, consulates, and international organizations stationed in China and their relevant personnel that should be tax-exempt according to the law; vehicles included in the equipment procurement plan of the Chinese People's Liberation Army and the Chinese People's Armed Police Force; national comprehensive fire and rescue vehicles with special emergency rescue license plates; non-transport special-purpose vehicles with fixed installations; public buses and trolleybuses purchased by urban public transport enterprises. Vehicle purchase tax is a tax levied on units and individuals who purchase specified vehicles within the country, which evolved from the vehicle purchase surcharge. The current basic regulations of the vehicle purchase tax law are the "Interim Regulations of the People's Republic of China on Vehicle Purchase Tax" implemented from January 1, 2001. The taxpayers of vehicle purchase tax are units and individuals who purchase (including purchase, import, self-production, gift, award, or other means of acquisition for self-use) taxable vehicles, and the scope of taxation includes automobiles, motorcycles, electric vehicles, trailers, and agricultural transport vehicles.
