How To Vessel Use Tax In China

How To Vessel Use Tax In China

  • Taxpayers must receive Tax registration documents from Tax authorities or centres and fill them out as needed.
  • The tax authority or tax registration centres should review and verify the papers, documents, documents as well as tax registration documents that are submitted by taxpayers. They should give tax registration certificate to taxpayers who meet the required requirements, and then collect taxes registration fees and administrative charges.

Documents Required Vessel Use Tax 

  • A commercial and industrial business license or similar permits for business operation
  • The contract or agreement or articles of association
  • The unifying organizational code
  • Identification card or passport or any other valid ID document that proves the legitimacy of the person who holds it or the responsible member of owner
  • Other documents and documents are also required by tax authorities of an autonomous region, province or municipal directly under the state council. State Council

Office Locations and Contacts

Address of the State Administration for Taxation Yangfangdian Road, Haidian District on the 5th
Zip: 100038
Tel: 010-63417114

State Administration for Industry and Commerce People’s Republic of China
Address: 8 Sanlihe Donglu, Xichengqu, Beijing, 100820, P. R. China
Phone: +86-10-68010463/68013447
Facsimile: +86-10-68010463/68013447

What Are All The Eligibility

Individuals and institutions that own and using vessels in the area of People’s Republic of China shall be tax payers of the vehicle or vessel-use tax (hereinafter referred to as “taxpayer”) according to compliance with the provisions in the Regulations.


  • The tax on vessel use is assessed annually and paid in installments. The intervals of these are decided by the local administrations of the provinces municipalities, autonomous regions and autonomous regions directly under the supervision of the State Council.
  • Administration of the ship usage tax is governed by the “Provisional regulations for tax collection administration in the People’s China Republic”.
  • The tax for vessel use is collected by local tax authorities that govern the areas where taxpayers live.
  • The Ministry of Finance is responsible for the application of the Regulations and the governments of the people of the autonomous regions, provinces or municipalities which are under the supervision of the State Council shall formulate the guidelines for their implementation and submit a report on the Ministry of Finance for the document.

The Information You Need

  • The name and # of ID cards, passports,, or any other acceptable ID document from the institution, its legal representative or the owner
  • The address of the business or residence
  • The kind of registration
  • The accounting system
  • The production model and the business operation
  • The production scope and operations
  • The sum in capital (fund) and investment
  • The definition of production and operation
  • The name and number of the chief financial officer.
  • Other information as specified in the State Administration of Taxation

The Document is required Vessel Use Tax 

The tax on vessels is charged to vessels in China that are registered with the regulatory authorities according to the law. The tax is to payable by the managers or owners on the vessel.

Information that could be helpful

The vessels listed below are exempt from tax on vessel use:

  • Vessels used by government agencies as well as people’s groups and military units.
  • Institutions that use vessels with money sourced from the state through the Ministry of Finance;
  • Fishing vessels with a carry capacity of not greater than one ton.
  • floating stages and pontoons that serve as platforms for stepping passengers;
  • Garbage vessels, dock services vessels;
  • Vessels subject to vessel tax according to the applicable regulations.

and other vessels exempt from tax upon the approval by Ministry of Finance. Ministry of Finance.

External Links

Provisional regulations regarding the tax on vehicle and vessel use in China. People’s Republic of China

How To Vessel Use Tax In China
How To Vessel Use Tax In China

State Administration for Industry and Commerce People’s Republic of China

State Administration of Taxation of the People’s Republic of China

Ministry of Commerce, the People’s Republic of China

Tax Law

State Administration of Taxation



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