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Measures for the Imposition of a Surcharge on Vehi
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1985.05.01
STATE COUNCIL OF CHINA
MEASURES FOR THE IMPOSITION OF A SURCHARGE ON VEHICLE PURCHASES
(Promulgated 2 April 1985 by the State Council.)
 @@  Article  1.  Highways are an infrastructural facility for the
service of society.  In order to accelerate highway construction
and  to  meet  the  ever-growing  demand  placed  on  highway
communications  by socio-economic development  and increases in the
people's standards of living, it has been decided to introduce a
surcharge on vehicle purchases as a source of income for the specific
purpose  of  highway  construction. To this end, these Measures are
hereby formulated.
 @@  Article  2.  The  surcharge  on  vehicle purchases shall be
levied on a nation-wide basis and levied once for each vehicle.
 @@  Article  3.  The vehicle surcharge must be paid at the time of
purchase of  the  vehicle  or  prior to use of a self-assembled
vehicle. (For the purpose  of  these  Measures,  a "self-assembled
vehicle"  excludes  a manually-drawn vehicle, animal-drawn vehicle or
bicycle.)
 @@  Article  4.  For  the  purposes  of  the vehicle purchase
surcharge, the buyer  or  user  (including State organs and the
armed  forces) is the obligatory payer (hereinafter referred to as the
payer).
 @@  Article  5.  The  vehicle purchase surcharge is levied on the
following range of vehicles:
  (1)  Large  and small passenger vehicles, multipurpose trucks,
cross-country  vehicles,  dual  purpose  (passenger  and  goods
carriage)  vehicles, motor cycles  (two and three-wheeled), tractor
trucks, tractor trailers, and other transport vehicles (such as box
wagons,  container trucks, dump trucks, tanker trucks, trucks for
transportation  of  powdered  and  granulated  goods, refrigerated
vehicles,  insulated  vehicles, livestock vehicles, mail vehicles)
and trailers, semi-trailers and specialist trailers, where any of the
above  is manufactured and assembled in China and sold and used in
China.  (For  the  purpose of these Measures, "manufactured and
assembled in China" includes manufacture and assembly by any form of
Sino-foreign joint equity venture or enterprise with sole foreign
investment.)
 (2)  Vehicles  in  any of the above-mentioned categories which are
imported (new or used), from abroad.
 @@  Article  6.  The following categories of vehicles are exempt
from the vehicle purchase surcharge:
 (1)  Vehicles  with  fixed  structures which are not used in
transportation.
 (2)  Vehicles  for the private use of foreign embassies, United
Nations organisations and international financial organisations in
China.
 (3)  Other  vehicles approved by the Ministry of Communications
and the Ministry of Finance as being exempt from the vehicle purchase
surcharge.
 @@  Article  7.  Administration of the levying of the vehicle
purchase  surcharge  is  the  responsibility  of  the  various
communications departments and  the  surcharge  will be levied on
their behalf by the units listed in these Measures.
 @@ Article 8 The surcharge on vehicles manufactured or assembled in
China  will  be levied by the production or assembly plant and
calculated according to  the actual retail price. The surcharge on
vehicles assembled for private use  is  to  be paid to the local
communications departments and calculated according to the local price
of a similar vehicle. The rate of surcharge on vehicles manufactured or
assembled in China is ten per cent.
 @@  Article  9. The surcharge on vehicles imported from abroad
will be levied  by  Customs  and  calculated on the basis of the
total price after addition of Value Added Tax (i.e. landed price plus
Customs duty plus Value Added Tax). The rate of surcharge is 15 per
cent.
 @@  Article 10. After payment of the surcharge, the payer will be
issued with  a uniform certificate of payment. The form of this
certificate will be determined in a uniform fashion by the Ministry of
Communications.
 @@  Article  11.  Only  after  paying  the vehicle surcharge and
obtaining  a  certificate  of  payment  may  the payer apply to
communications supervisory department  or  Public Security vehicle
administration  departments for a vehicle licence plate. Should either
of these departments discover that the surcharge has not been paid,
it shall instruct the payer to pay the local communications department
and an additional handling fee will be charged.
 @@  Article 12. When purchasing a vehicle exempt from the vehicle
surcharge, the  purchaser  shall  submit  an  application to the
local communications department  and carry out surcharge exemption
procedures.  Only  after obtaining a certificate of exemption

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