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How Should Special Vehicles Be Taxed?

2007/6/25 13:16:00 40470
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Special vehicles (including cranes and all kinds of engineering vehicles) that can not be loaded can not be used to calculate the license tax for vehicles and vessels on the basis of the tonnage of vehicles and 60% of the vehicle's self weight tonnage.

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How Do Taxpayers Of Vehicle And Vessel License Tax Apply?

Foreign investment enterprises, foreign enterprises and other economic organizations, foreign enterprises and representative offices of foreign enterprises, foreign nationals, Hong Kong, Macao and Taiwan compatriots who own and use motor vehicles in the administrative area of this Municipality are all taxpayers who use the license tax for vehicles and vessels in accordance with the regulations.