Key practical points:
• The taxpayer is the owner or manager of the registered vehicle or vessel.
• The amount is a fixed annual sum varying by vehicle category and engine capacity or vessel tonnage.
• For cars, the tax is usually collected through the insurer with the compulsory insurance (交强险).
• Exemptions or reductions exist for energy-saving, electric and new-energy vehicles.
• Non-payment blocks renewal of the vehicle's registration.
💰 Tax
Vehicle and Vessel Tax Law · Yalla China
中华人民共和国车船税法 / Vehicle and Vessel Tax Law
Enacted: 2011-02-25 ✅ Effective: 2012-01-01
📝 Overview
An annual tax on ownership of registered vehicles and vessels in China, at a fixed amount varying by vehicle type and engine capacity or tonnage. It is usually collected together with the compulsory vehicle insurance.
This is general information only, not legal advice. For your specific case, consult a licensed lawyer.
📜 The law text / key provisions
💬 Practical reading
💬 This is a general reading/opinion for orientation — not the official legal text nor legal advice.
If you own a car, a fleet or vessels in China, vehicle and vessel tax is paid annually and usually collected with the compulsory insurance. Electric and energy-saving vehicles may benefit from exemptions. General orientation, not legal advice.
📎 Official source
npc.gov.cn
🕒 Updated: 16 March 2026