| Level | Tax base | Tax amount per year |
| 1 |
Passenger vehicle |
RMB 60-320 |
| 2 |
Cargo vehicle |
RMB 16-60 per ton |
| 3 |
Motorcycle |
RMB 20-80 |
| 4 |
Non-motored vehicle |
RMB 1.2-24 |
| 5 |
Motorized vessel |
RMB 1.2-5 per ton |
| 6 |
Non-motorized vessel |
RMB 0.6-1-4 per ton |
What are tax bases and rates of VVT?
Published on 2018-05-15
