中華人民共和國車船稅法
Law of the People's Republic of China on Motor Vehicle and Vessel Tax

（2011年2月25日第十一屆全國人民代表大會常務委員會第十九次會議通過 2011年2月25日中華人民共和國主席令第43號公布）

（Adopted at the 19th Meeting of the Standing Committee of the Eleventh National People's Congress on February 25, 2011, and promulgated by Order No. 43 of the President of the People's Republic of China on February 25, 2011）

第一條 在中華人民共和國境內屬于本法所附《車船稅稅目稅額表》規定的車輛、船舶（以下簡稱車船）的所有人或者管理人，為車船稅的納稅人，應當依照本法繳納車船稅。

Article 1 Owners and operators of motor vehicles and vessels within the territory of the People's Republic of China specified in the Table of Items and Amounts of the Motor Vehicle and Vessel Tax attached to this Law are motor vehicle and vessel taxpayers and shall pay such taxes in accordance with this Law.

第二條 車船的適用稅額依照本法所附《車船稅稅目稅額表》執行。

車輛的具體適用稅額由省、自治區、直轄市人民政府依照本法所附《車船稅稅目稅額表》規定的稅額幅度和國務院的規定確定。

船舶的具體適用稅額由國務院在本法所附《車船稅稅目稅額表》規定的稅額幅度內確定。

Article 2 Tax rates for motor vehicles and vessels shall be enforced according to the Table of Items and Amounts of the Motor Vehicle and Vessel Tax attached to this Law.

The specific tax rates for vehicles shall be determined by the people's governments of provinces, autonomous regions and municipalities directly under the central government based on the range of tax amount specified in the Table of Items and Amounts of the Motor Vehicle and Vessel Tax attached to this Law and by relevant regulations of the State Council.

The specific tax rates for vessels shall be determined by the State Council within the range of tax amount specified in the Table of Items and Amounts of the Motor Vehicle and Vessel Tax attached to this Law.

第三條 下列車船免征車船稅：