| Payers of the tax are users of vehicles
and vessels.
The tax rates are computed by tonnage as in the case
of cargo-carrying vehicles, and by the number of seats
as in the case of passenger-carrying vehicles.
- For cargo-carrying vehicles, 48 yuan/ton/year.
- For passenger-carrying vehicles, the per vehicle
rate varies according to the number of seats, ranging
from 120 to 163 yuan per year.
- For motorcycles, 20-48 yuan per year.
- For non-power driven vehicles, 4-30 yuan per
year.
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