车船税英文版.doc

Date Issued: 02-25-2011 Effective date: 01-01-2012 Issuing authority: mittee of the National People's Congress Area of law: New Taxation 发布日期: 2011-02-25 生效日期: 2012-01-01 发布部门: 全国人大常委会类别: 新颁税收 Order of the President of the People's Republic of China () Vehicle and Vessel Tax Law of the People's Republic of China has been adopted at the 19th session of the mittee of the 11th National People's Congress of the People's Republic of China on February 25, 2011, which is hereby promulgated and e into force on January 1, 2012. President of the People's Republic of China Hu Jintao February 25, 2011 Vehicle and Vessel Tax Law of the People's Republic of China (Adopted at the 19th session of the mittee of the 11th National People's Congress on February 25, 2011) 中华人民共和令(第四十三号) 《中华人民共和国车船税法》已由中华人民共和国第十一届全国人民代表大会常务委员会第十九次会议于 2011年2月25日通过,现予公布,自2012年 1月1日起施行。中华人民共和胡锦涛 2011年2月25日中华人民共和国车船税法(2011年2月25日第十一届全国人民代表大会常务委员会第十九次会议通过) Article 1 Within the territory of the People's Republic of China, the owners or managers of vehicles and vessels as prescribed in the Schedule of Vehicle and Vessel Tax Items and Amounts as attached to this 第一条在中华人民共和国境内属于本法所附《车船税税目税额表》规定的车辆、船舶(以下简称车船) Law (hereinafter referred to as“ vehicles and vessels) shall be the payers of vehicle and vessel tax, who shall pay vehicle and vessel tax in accordance with this Law. 的所有人或者管理人,为车船税的纳税人,应当依照本法缴纳车船税。 Article 2