On the afternoon of February 24, 2011, the Nineteenth Session of the Eleventh NPC Standing Committee voted to pass the Taxation Law on Vehicles and Boats. The new plan has little change from the original tax laws for trucks, semi-trailers and special vehicles. The law will be implemented starting from January 1, 2012. The following is a table of taxation for travel and transportation:
The taxation standards for trucks (including semi-trailer tractors, three-wheeled vehicles, and low-speed trucks, etc.) and special-purpose vehicles are calculated based on the curb weight of RMB 16 to 120 per ton per year, and the trailers are calculated at 50% of the vehicle's tax. The specific applicable tax amount shall be determined by the people's government of the province, autonomous region or municipality directly under the Central Government within the prescribed range of reference with reference to the above tax standard.
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