Ship tonnage tax is a tax levied by the customs on ships entering domestic ports from foreign ports. It is levied on a fixed amount based on the net tonnage of the ship. The tax is mainly used for port construction and maintenance and the construction and maintenance of maritime businesses.
Ship with a taxable amount of less than 50 yuan, empty ships arriving at the port for the first time acquired by foreign countries through purchase, donation, inheritance, etc., ships for refuge, epidemic prevention, ships without passengers and cargo, and police ships are exempt from ship tonnage tax.
Vehicle purchase tax
Vehicle purchase tax refers to a behavior tax levied on taxpayers at specific links on cars, trams, car trailers, and motorcycles with a displacement of more than 150 ml purchased in China.
Specific links include the following aspects:
① Purchase for personal use;
② Import for personal use, or entrust an agent to import for personal use;
③ Accept gifts from others (paid by the recipient);
④ Produce for personal use;
⑤ Win for personal use;
⑥ Other personal use (vehicles obtained through auction, debt repayment, smuggling, confiscation, etc.).
Vehicle purchase tax is subject to a uniform proportional tax rate of 10%; a one-car-one-declaration system is implemented, and the tax is levied once. Vehicles that have paid the vehicle purchase tax at the time of purchase are no longer subject to repeated taxation.