国务院


车辆购置附加费征收办法(附英文)

1985年4月2日，国务院

办法
第一条 公路是为全社会服务的基础设施。为加快公路建设，以满足社会经济发展和人民生活水平提高对公路交通日益增长的需要，决定设置车辆购置附加费，作为公路建设专用的一项资金来源，特制定本办法。
第二条 车辆购置附加费在全国范围内征收，每辆车只征一次。
第三条 凡购买或自行组装使用的车辆（不包括人力车、兽力车和自行车，下同），在购买时或投入使用之前必须缴纳车辆购置附加费。
第四条 车辆购置附加费以车辆的购买者或使用者（包括国家机关和军队）为义务缴费人（以下简称缴费人）。
第五条 车辆购置附加费的征收范围如下：
（一）国内生产和组装（包括各种形式的中外合资和外资企业生产和组装的，下同）并在国内销售和使用的大、小客车、通用型载货汽车、越野车、客货两用汽车、摩托车（二轮、三轮）、牵引车、半挂牵引车以及其它运输车（如厢式车、集装箱车、自卸汽车、液罐车、粉状粒状物散
装车、冷冻车、保温车、牲畜车、邮政车等）和挂车、半挂车、特种挂车等。
（二）国外进口的（新的和曾使用过的）前款所列车辆。
第六条 下列车辆免征车辆购置附加费：
（一）设有固定装置的非运输用车辆。
（二）外国驻华使领馆自用车辆，联合国所属驻华机构和国际金融组织自用车辆。
（三）其他经交通部、财政部批准免征购置附加费的车辆。
第七条 车辆购置附加费的征收管理工作由交通部门负责，并由本办法所列单位代征。
第八条 国内生产或组装的车辆，其车辆购置附加费由生产厂或组装厂代征，以车辆的实际销售价格为计费依据。组装自用的车辆向所在地交通部门缴纳车辆购置附加费，参照同类车辆的当地价格计费。国内生产和组装的车辆购置附加费费率均为百分之十。
第九条 国外进口的车辆，其车辆购置附加费由海关代征，以计算增值税后的计费组合价格（即到岸价格＋关税＋增值税）为计费依据，费率为百分之十五。
第十条 缴费人缴纳车辆购置附加费后，发给统一的缴费凭证。缴费凭证由交通部统一制定格式。
第十一条 缴费人缴纳车辆购置附加费取得缴费凭证后，才能向交通监理或公安车管部门申请车辆牌照。如交通监理或公安车管部门发现有漏缴情况，应责成缴费人向当地交通部门缴纳费款，并增收补办费。
第十二条 购车人购买免征车辆购置附加费的车辆，应向所在地交通部门申请，办理免征手续，取得免征凭证后，才能向交通监理或公安车管部门申请车辆牌照。
第十三条 车辆购置附加费的收入列为交通部专户存入中国工商银行，并由各地工商银行负责划转。
第十四条 对车辆购置附加费，免征国家能源交通建设基金。
第十五条 车辆购置附加费的全部收入作为国家公路发展基金的一项来源。基金的使用由交通部按照国家有关规定统一安排。
第十六条 各级交通部门统一管理、监督车辆购置附加费的征收、上缴。车辆购置附加费的代征单位应建立专门帐目，按期将征收的费款存入当地工商银行交通部车辆购置附加费专户，并向负责征收的交通部门填报有关报表。代征单位可以提取代征费款的千分之三，作为代征手续费。
第十七条 负责征收费款的交通部门有权检查代征单位的代征代缴情况，如发现有不按本办法办理的，应要求其立即改正；有漏征、滞缴费款情况时，应处以罚款。
第十八条 缴费人不按本办法缴纳费款的，除追缴费款外，并酌情处以应缴费款五倍以下的罚款。伪造凭证的，依法惩处。
第十九条 缴费人同征收部门在缴费问题上发生争议时，必须先按征收部门的决定缴费，然后向上一级交通部门、财政部门申请复议。
第二十条 对检举揭发漏缴车辆购置附加费和伪造凭证的单位或个人，应给予奖励。
第二十一条 本办法由交通部、财政部负责解释，并制定实施细则。
第二十二条 本办法自一九八五年五月一日起施行。

MEASURES FOR THE IMPOSITION OF SURCHARGES FOR PURCHASES OF MOTORVEHICLES

Important Notice: (注意事项)
英文本源自中华人民共和国务院法制局编译, 中国法制出版社出版的《中华人民
共和国涉外法规汇编》(1991年7月版).
当发生歧意时, 应以法律法规颁布单位发布的中文原文为准.
This English document is coming from the "LAWS AND REGULATIONS OF THE
PEOPLE'S REPUBLIC OF CHINA GOVERNING FOREIGN-RELATED MATTERS" (1991.7)
which is compiled by the Brueau of Legislative Affairs of the State
Council of the People's Republic of China, and is published by the China
Legal System Publishing House.
In case of discrepancy, the original version in Chinese shall prevail.

Whole Document (法规全文)
MEASURES FOR THE IMPOSITION OF SURCHARGES FOR PURCHASES OF MOTOR
VEHICLES
(Promulgated by the State Council on April 2, 1985)
Article 1
Highways are infrastructure to serve the whole society. To speed up the
construction of highways so as to meet the increasing demands for highways
owing to the socioeconomic development and the rising living standards of
the people, these Measures are formulated based on the decision to impose
surcharges for purchases of motor vehicles as a special source of funds
for the construction of highways.
Article 2
Surcharges for purchases of motor vehicles are imposed nationwide and each
vehicle purchased shall be surcharged only once.
Article 3
A surcharge must be paid for all purchased motor vehicles to be assembled
and used by the purchasers themselves (not including manpowered vehicles,
animal-drawn vehicles or bicycles) upon purchase or actual use.
Article 4
The purchasers or users (including State organs and armed forces) of the
vehicles are obliged to the surcharge (hereinafter referred to as payers).
Article 5
Surcharges shall apply to purchases of the following motor vehicles:
(1) Domestically manufactured or assembled vehicles for domestic sale and
use (including those manufactured and assembled by various forms of joint
ventures and foreign-capital enterprises). These include buses, mini-
buses, general-purpose freight vehicles, cross-country vehicles, passenger
vans, two-wheel and three-wheel motorcycles, tractor trucks. semi-tractor
trucks, other transport vehicles (including delivery vans, container,
trucks, tipper lorries, tankers, lorries for transporting powdered or
particulate cargoes in bulk, cold storage and heat preservation vans,
cattle vans, mail vehicles, etc.) as well as trailers, semi-trailers and
trailers for special usage.
(2) All imported (new ones and the second-hand) vehicles as listed in the
preceding paragraph.
Article 6
The following vehicles shall be exempt from surcharges:
(1) Vehicles with fixed installations for purposes other than
transportation.
(2) Vehicles used by foreign embassies and consulates, representative
offices of the UN organizations and international financial organizations
in China.
(3) Other vehicles exempt from surcharges as approved by the Ministry of
Communications and Ministry of Finance.
Article 7
The collection of the surcharge for purchases of motor vehicles shall be
administered by the communications departments and the surcharges shall be
collected on their behalf by the units listed in these Measures.
Article 8
The surcharge for the vehicles manufactured and assembled domestically
shall be collected by the producers or assemblers; the rate of the
surcharge shall be calculated on the basis of the actual sale price. The
surcharge for vehicles assembled and used by the purchaser shall be paid
at the local communications departments and the rate be calculated on the
basis of the local market price of similar vehicles. The rate of the
surcharge for domestically manufactured and assembled vehicles is 10 per
cent.
Article 9
The surcharge for imported vehicles shall be collected by the Customs. The
rate shall be 15 per cent based upon a combined price (i.e. C.I.F. +
duties + the value added tax.)
Article 10
The payers, upon surcharge payment, shall be issued "surcharge-paid"
certificates. The form of certificates shall be devised by the Ministry of
Communications.
Article 11
Only with "surcharge-paid" certificates can the payers apply for vehicle
licence plates to the communications superintendencies or vehicle control
departments of the public security organs, which shall, in cases of
evasion of payment, order the evaders to pay the surcharges at the local
communications departments, with an additional service charge.
Article 12
Purchasers of the vehicles that are exempt from the surcharge shall apply
to the local communications departments for exemption certificates before
registration with the local communications superintendencies or public
security organs for vehicle license plates.
Article 13
The incomes from the collection of surcharges for purchases of motor
vehicles shall be deposited with the China Industrial and Commercial Bank
in a special account of the Ministry of Communications and shall be
transferred to the account by the Bank's local branches.
Article 14
The surcharges for purchases of motor vehicles shall be exempt from the
State Fund for Energy and Transportation development.
Article 15
The entire income of surcharges for purchases of motor vehicles shall be a
source of funds for the country's highway development. The funds shall be
used under the unified arrangement of the Ministry of Communications
according to relevant regulations of the State.
Article 16
The collection and transfer of the surcharges are administered and
supervised in a unified way by communications departments at various
levels. The collecting units for surcharges for purchases of motor
vehicles shall establish special account books and deposit the money
collected in the special accounts of the Ministry of Communications for
surcharge for purchase of motor vehicles at the local industrial and
commercial branch banks. They shall also fill out relevant forms and
statements and submit them to the communications departments in charge of
collecting the surcharges. The collecting units are entitled to draw 0.3
per cent of the amount collected as service charge.
Article 17
The communications departments in charge of the surcharges have the right
to supervise the collecting units with respect to the conditions of the
collection and transfer. Immediate rectification shall be required for
any failure to act upon these Measures; and fines shall be imposed on
surcharge omissions or delayed transfers.
Article 18
Payers who fail to pay surcharges according to these Measures shall make
up the payment and, in addition, be imposed according to the
circumstances, a fine up to five times or less the amount due. Forgery of
certificates shall be punished according to law.
Article 19
In cases where disputes occur between the payers and the collecting
departments, the payers shall pay first as demanded and then apply to
higher communications departments or finance departments for
reconsideration.
Article 20
Individuals and units that expose or report on cases of surcharge evasion
or certificate forgery shall be awarded.
Article 21
The Ministry of Communications and the Ministry of Finance shall be
responsible for the interpretation of these Measures and the formulation
of the rules for the implementation thereof.
Article 22
These Measures shall go into effect on May 1, 1985.


黑龙江省齐齐哈尔市人民政府


齐齐哈尔市永安立交桥过桥费征收办法
齐齐哈尔市人民政府



第一条 为偿还建桥贷款，根据省的有关规定，结合我市实际情况，制定本办法。
第二条 凡通过我市永安立交桥的机动车辆，除殡葬专用车、垃圾车、洒水车、公共汽车（不含出租车和长途客车），执行紧急任务并设有固定装置的消防车、医院救护车、持《追捕证》的公安部门警备车的囚车、军用车辆（不含部队所属企业和参加地方营运的车辆）外，均按本办法
征收过桥费。
第三条 本办法由市市政建设管理部门负责组织实施。
征收过桥费的具体工作由永安立交桥征费管理机构承担。征费管理人员从市市政建设管理部门所属的道路桥梁管理处内部调剂解决。
第四条 永安立交桥过桥费实行单程收费的征收办法，并按下列标准征收：
（一）载客车辆。
1、摩托车（含轻便、两轮、三轮摩托车）每次征费0.5元。
2、五人座以下的小轿车、吉普车每次征费1元。
3、六人座至十二人座的车辆每次征费2元。
4、十三人座至二十九人座的车辆每次征费4元。
5、三十人座以上的车辆每次征费5元。
（二）载货车辆。
1、二吨以下的车辆每次征费1元。
2、二吨和二吨以上的车辆每次征费2元。
3、四吨和四吨以上的车辆每次征费5元。
4、八吨和八吨以上的车辆（含挂车）每次征费8元。
第五条 不能载货的特种车辆，按出厂标记自重量计费；客货两用车辆按载货吨位和载客座位折合吨位（每十人折合一吨）合并计算征费。
第六条 过桥机动车辆应到永安立交桥征费管理机构设在桥端口的固定收费亭和验票亭办理收费、验票手续。过桥机动车辆通过验票亭时，驾驶员应主动出示缴费凭证，经验证后方可通过。
第七条 征收永安立交桥过桥费使用省财政厅统一印制的收费票据。收费票据分为零售票和全年票两种。零售票在过桥时购买，当日当次有效；全年票到永安立交桥征费管理机构购买，当年有效。
第八条 本办法实施前已预先缴纳过桥费的，可持交费凭证到永安立交桥征费管理机构办理一年的免费过桥凭证，连办三年。免费过桥凭证应专车专用，丢失当年不补。未办理免费过桥凭证的，三年后全额返还预缴的过桥费。
第九条 永安立交桥征费管理机构征收的过桥费实行收支两条线管理，收入全额上缴市财政部门专户存储，除部分用于征费管理机构事业经费开支外，其他一律用于偿还建桥贷款及返还部分预缴过桥费，不得挪作他用。
第十条 任何单位和个人不准涂改、伪造过桥费收费凭证或使用与车辆种类牌号不符的过桥费收费凭证。
第十一条 永安立交桥征费管理人员应认真履行职责，秉公办事，廉洁奉公，严格执法，文明服务。不准利用职权刁难服务对象或徇私舞弊。
第十二条 违反本办法，按下列规定处罚：
（一）所持过桥收费赁证与车辆类别、吨位、定员不符的，除补征过桥费外，视情节处以应征费额三至五倍的罚款。
（二）涂改过桥费收费凭证的，除没收收费凭证外，并处以票面额十倍的罚款。
（三）免费过桥凭证未专车专用的，除补征过桥费外，没收免费过桥凭证。
（四）不按规定缴纳过桥费强行通过的，除补征过桥费外，并处以应征费额十倍的罚款。
（五）征费管理人员利用职权刁难服务对象或徇私舞弊的，由主管部门给予行政处分。
第十三条 违反本办法规定构成违反治安管理处罚行为的，由公安机关依照《中华人民共和国治安管理处罚条例》给予处罚。构成犯罪的，由司法机关依法追究刑事责任。
第十四条 罚款使用财政部门统一印制的罚没票据，所罚款项全额上缴市财政部门。
第十五条 农民进城销售自产蔬菜瓜果的运载机动车辆减半征收过桥费。
市区机动车辆过往永安立交桥的过桥费用因特殊情况需要减免的，经市人民政府批准后，到市市政建设管理部门办理减免手续。
第十六条 本办法由市城市建设管理局负责解释。
第十七条 本办法自一九九四年四月一日起施行。



1994年3月23日