中华人民共和国车船税法
Law of the People's Republic of China on Motor Vehicle and Vessel Tax

（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 2011年2月25日中华人民共和国主席令第43号公布）

（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）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 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.

第二条 车船的适用税额依照本法所附《车船税税目税额表》执行。

车辆的具体适用税额由省、自治区、直辖市人民政府依照本法所附《车船税税目税额表》规定的税额幅度和国务院的规定确定。

船舶的具体适用税额由国务院在本法所附《车船税税目税额表》规定的税额幅度内确定。

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.

第三条 下列车船免征车船税：