Vehicle and vessel tax is a tax levied on an annual basis, and the amount of tax that needs to be paid each year varies depending on the type and purpose of the vehicle and vessel. Generally speaking, the vehicle and vessel tax is required to be paid every year, but there are some cases where the owner or owner of the boat can be exempted from paying the vehicle and vessel tax.
First of all, according to the regulations of the State Administration of Taxation, vehicles or ships that meet one of the following conditions can be exempted from paying vehicle and vessel tax:
1.Vehicles and vessels used by foreign embassies, consulates and international organizations in China and their relevant personnel who shall be exempt from tax in accordance with relevant national regulations;
2.Vehicles and vessels used by state organs, public institutions, social organizations and people's organizations that shall be exempt from tax in accordance with the relevant provisions of the state;
3.Military vehicles and vessels of the armed forces and armed police forces that shall be exempt from tax in accordance with the relevant provisions of the state;
4.New energy vehicles and ships that comply with relevant national regulations and shall be exempted from taxes;
5.The displacement that should be tax-exempt in accordance with the relevant provisions of the state is less than 16-liter passenger cars and other minibuses;
6.Other vehicles and vessels that comply with relevant national regulations and shall be exempt from taxes.
In addition to the above-mentioned tax-exempt vehicles and vessels, other vehicles and vessels are required to pay vehicle and vessel tax in accordance with the regulations. In general, vehicle and vessel tax is required to be paid every year, but there are some special circumstances. For example, in some regions, for the purchase of a new car or new boat, the owner or owner of the boat can enjoy the exemption from paying vehicle and vessel tax for a certain period of time. In addition, in some special circumstances, such as natural disasters or other force majeure factors that cause damage to the vehicle or vessel, the owner or owner of the vessel can also apply for a reduction or exemption of vehicle and vessel tax.
In short, vehicle and vessel tax is a tax that needs to be paid every year, but car owners or boat owners who meet certain conditions can be exempted from paying vehicle and vessel tax. If you want to know more about the policies and regulations of vehicle and vessel tax, you can consult your local tax department or a professional lawyer.