Vehicles and Vessels Tax in Guangzhou

1. Within the territory of the People's Republic of China, the owners or managers of vehicles and vessels as prescribed in the Schedule of Vehicle and Vessel Tax Items and Amounts shall be the payers of vehicle and vessel tax, who shall pay vehicle and vessel tax in accordance with the law.

Province (effective from 2018)

2. Vehicles & Vessels of the foreign embassies and consulates in China, the representative institutions of international organizations in China and their personnel, shall be exempted from tax in accordance with the relevant provisions of law.
3. The places for vehicle and vessel tax payment shall be the places where Vehicles & Vessels have been registered or the withholding agents for vehicle and vessel tax are located. With respect to any Vehicles & Vessels that are not required to be registered, the places for vehicle and vessel tax payment shall be the places where the owners or managers of such Vehicles & Vessels are located.

4. The time when the taxpayer undertakes vehicle and vessel tax liability is the month when the ownership or right to management of Vehicles & Vessels is obtained.
5. The vehicle and vessel tax is declared annually, calculated monthly and paid one-off. The tax year is from January 1 to December 31.

Source: Guide For Foreigners In Guangzhou(2021)