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The Standing Committee of the National People’s Congress
Order of the President of the People’s Republic of China
No.45
The Pharmaceutical Administration Law of the People’s Republic of China has been revised at the Twentieth Meeting of the Standing
Committee of the Ninth National People’s Congress on February 28, 2000, and now promulgated the revised edition of the Pharmaceutical
Administration Law of the People’s Republic of China, and shall enter into force as of December 1, 2001.
Jiang Zemin, President of the People’s Republic of China
February 28, 2001
Pharmaceutical Administration Law of the People’s Republic of China ContentsChapter I General Provisions
Chapter II Administration of Pharmaceutical Producing Enterprises
Chapter III Administration of Pharmaceutical Trading Enterprises
Chapter IV Administration of Pharmaceuticals at Medical Organizations
Chapter V Pharmaceutical Administration
Chapter VI Administration of the Packaging of Pharmaceuticals
Chapter VII Administration of the Prices and Advertising of Pharmaceuticals
Chapter VIII Supervision over Pharmaceuticals
Chapter IX Legal Responsibility
Chapter X Supplementary Provisions
Chapter I General Provisions
Article 1
This law is formulated to enhance the supervision and control of pharmaceuticals, ensure their quality, guarantee safety in medication,
and safeguard the health and legal rights and interests of the people.
Article 2
The law shall be applicable to any units or individuals engaged in research, production, trade, use, supervision and management of
pharmaceuticals within the territory of the People’s Republic of China.
Article 3
The State shall develop both modern and traditional medicines encourage their role in the prevention and treatment of diseases and
in health care.
The State shall protect the resources of wild medicinal resources and encourage the domestic cultivation of Chinese traditional medicinal
crops.
Article 4
The State shall encourage the research and production of new medicine and protect the legal rights and interests of its citizens,
natural persons and other organizations in the research and development of new medicine.
Article 5
The pharmaceuticals supervisory and administrative departments under the State Council shall be responsible for the supervision and
control of pharmaceuticals throughout the country. Other relevant departments under the State Council shall be responsible for the
supervision and control of pharmaceuticals related to the scope of their functions.
The pharmaceutical supervisory and administrative departments of the provinces, autonomous regions and municipalities directly under
the central government shall be responsible for the supervision and control of pharmaceuticals within their administrative regions.
Other relevant departments of the provinces, autonomous regions and municipalities directly under the central government shall be
responsible for the supervision and control of pharmaceuticals related to the scope of their functions.
The pharmaceutical supervisory and administrative departments under the State Council shall cooperate with the general administrative
department of the economy under the State Council to carry out pharmaceutical development plans and industrial policies formulated
by the State.
Article 6
The pharmaceutical inspection institutions established or approved by the pharmaceutical supervisory and administrative departments
shall be charged with the work of pharmaceutical examination and approval, as well as quality inspection, in accordance with laws
and regulations.
Chapter II Administration of Pharmaceutical Producing Enterprises
Article 7
The establishment of a pharmaceutical producing enterprise must be approved by and issued a Pharmaceutical Production License by the
pharmaceutical supervisory and administrative department of the province, autonomous region, or municipality directly under the Central
government in which the enterprise is located.
The establishment shall be registered at the industry and commerce administrative department based on the Pharmaceutical Production
License, without which no pharmaceuticals shall be produced.
The Pharmaceutical Production License shall bear the scope of production and a period of validity, and upon expiration a new license
shall be issued after examination for its renewal.
The approval of the establishment of pharmaceutical producing enterprises by the pharmaceutical supervisory and administrative departments
shall be in conformity with Article 8 of this law, as well as the pharmaceutical development plan and the industrial policies formulated
by the State to avoid the instance of a repeat establishment.
Article 8
To establish a pharmaceutical producing enterprise, the following requirements must be met:
(1)
It shall be staffed with legally certified pharmaceutical technical personnel, engineering technical personnel, as well as corresponding
skilled workers.
(2)
It shall have factory premises, facilities and a sanitary environment suitable for the medicines produced.
(3)
It shall have a unit or competent personnel capable of inspecting the quality of the medicines produced, as well as necessary instruments
and equipment.
(4)
It shall have rules and regulations to ensure the quality of medicines.
Article 9
Pharmaceutical producing enterprises must organize production in accordance with the “Standards for Quality Control of Pharmaceutical
Production” formulated by the pharmaceutical supervisory and administrative departments under the State Council on the basis of this
Law. Pharmaceutical supervisory and administrative departments shall confirm whether the pharmaceutical producing enterprises have
met the requirements of the “Standards,” and shall issue certificates to those qualified ones.
The detailed implementation measures and implementation process of the “Standards for Quality Control of Pharmaceutical Production”
shall be formulated by the pharmaceutical supervisory and administrative department under the State Council.
Article 10
Except in the preparation of traditional Chinese medicines into ready-to-use forms, pharmaceuticals must be produced in accordance
with the national pharmaceutical standard and the technological procedures approved by the supervisory and administrative departments
of pharmaceuticals under the State Council, and the record of production must be complete and accurate. The changes of technological
procedure made by the pharmaceutical producing enterprises which affect the quality of the pharmaceuticals shall be examined and
approved by the original approval authorities.
The process for preparing traditional Chinese medicines into ready-to-use forms must conform to the national pharmaceutical standards,
and in the absence of such standards, the process must conform to the processing standards stipulated by the supervisory and administrative
departments of pharmaceuticals of the provinces, autonomous regions, or municipalities directly under the central government. The
processing standards stipulated by the supervisory and administrative departments of pharmaceuticals of the provinces, autonomous
regions, or municipalities directly under the central governments shall be placed on record at the pharmaceutical supervisory and
administrative department under the State Council.
Article 11
The raw and supplementary materials used for the production of pharmaceuticals must conform to the requirements for medicinal use.
Article 12
The pharmaceutical producing enterprises must conduct quality inspections on the pharmaceuticals they produce; products which do not
meet national pharmaceutical standards or are not prepared in conformity with the processing standards stipulated by the pharmaceutical
supervisory and administrative departments of the provinces, autonomous regions, or municipalities directly under the central government
shall not leave the factory.
Article 13
Pharmaceutical producing enterprises can accept the authorization to produce pharmaceuticals after they obtain approval from the pharmaceutical
supervisory and administrative department under the State Council or the pharmaceutical supervisory and administrative departments
of the provinces, autonomous regions, or municipalities directly under the central government authorized by the supervisory and administrative
department of pharmaceuticals under the State Council.
Chapter III Administration of Pharmaceutical Trading Enterprises
Article 14
The establishment of pharmaceutical wholesale enterprises must be sanctioned by the competent local authorities of the production
and trade of pharmaceuticals of the provinces, autonomous regions or municipalities directly under the central government, which
will issue a Pharmaceutical Trade License. The establishment of pharmaceutical retail enterprises must be sanctioned by local authorities
for the supervision and control of pharmaceuticals at or above the county level, which will issue a Pharmaceutical Trade License,
on the basis of which registration at the industry and commerce administrative departments shall be conducted. Without the Pharmaceutical
Trade License, any enterprises shall not engage in the trade of pharmaceuticals.
A Pharmaceutical Trade License shall bear a scope of trade and a period of validity, and upon expiration a new license shall be issued
after examination for its renewal.
The approval of the establishment of pharmaceutical trading enterprises by the pharmaceutical supervisory and administrative departments
shall adhere to the principle of reasonable positioning and convenience for buying of pharmaceuticals, and in addition must conform
to Article 15 of this Law.
Article 15
To establish a pharmaceutical trading enterprise, the following requirements must be met
(1)
1 It shall be staffed with legally certified pharmaceutical technical personnel.
(2)
It shall have business premises, equipment, storage facilities and a sanitary environment suitable for the pharmaceuticals in which
it trades.
(3)
It shall have a quality control organ or personnel suitable for the pharmaceuticals in which it trades.
(4)
It shall have rules and regulations to ensure the quality of the pharmaceuticals in which it trades.
Article 16
Pharmaceutical producing enterprises must trade in pharmaceuticals in accordance with the “Standards for Quality Control of Pharmaceutical
Trading” stipulated by the pharmaceutical supervisory and administrative departments under the State Council on the basis of this
Law. Pharmaceutical supervisory and administrative departments shall certify whether pharmaceutical trading enterprises meet the
requirements of the “Standards for Quality Control of Pharmaceutical Trading” in accordance with relevant regulations, and issue
certifications to qualified enterprises.
Detailed implementation measures and procedures for the “Standards for Quality Control of Pharmaceutical Trading” shall be stipulated
by the pharmaceutical supervisory and administrative departments under the State Council.
Article 17
Pharmaceutical trading enterprises must formulate and implement check and approval rules for the purchase of pharmaceuticals, and
check pharmaceutical certifications and other marks while purchasing pharmaceuticals. Pharmaceuticals that do not meet the required
standards must not be purchased.
Article 18
Pharmaceutical trading enterprises shall keep accurate and complete records of purchased pharmaceuticals. Purchasing records must
bear information on the pharmaceutical product’s generic names, types, specifications, batches, valid periods, producing enterprises,
purchasing (selling) units, purchasing (selling) quantity, purchasing and selling price, purchasing (selling) date and other contents
required by the pharmaceutical supervisory and administrative department under the State Council.
Article 19
It is imperative for pharmaceutical trading enterprises, in the sale of pharmaceuticals, to be accurate and free of mistakes, and
to provide correct directions for use, dosage and precautions. Prescriptions being dispensed must be checked. Pharmaceutical products
listed in the prescription must not be presumptuously changed or substituted. Prescriptions containing incompatible substances or
excessive dosages shall be rejected by the dispensary. If necessary, such prescriptions can be dispensed after they have been corrected
or re-signed by the doctors who wrote them.
When traditional Chinese medicinal materials are offered for sale by pharmaceutical trading enterprises, their origin must be indicated.
Article 20
Rules for storage of pharmaceuticals shall be formulated and implemented by pharmaceutical trading enterprises, which must adopt necessary
measures to facilitate cold storage and protection against freezing, moisture, insects and rodents to ensure pharmaceutical quality.
An inspection system shall be carried out for pharmaceuticals entering or leaving a warehouse
Article 21
Unless otherwise stipulated by the State, traditional Chinese medicinal materials may be marketed at urban or rural fairs.
Pharmaceuticals other than traditional Chinese medicinal materials may not be sold at urban or rural fairs, but those retail enterprises
which have the Pharmaceutical Trade License may set up stalls at urban or rural fairs to sell pharmaceuticals other than traditional
Chinese medicinal materials within prescribed areas. Detailed measures shall be stipulated by the State Council.
Chapter IV Administration of Pharmaceuticals at Medical Organizations
Article 22
Medical organizations must be staffed with legally certified pharmaceutical technical personnel. Non-pharmaceutical technical personnel
may not be directly engaged in the technical work of the pharmacy.
Article 23
To make medicinal preparations, a medical organization must be examined and approved by the administrative departments of health of
the provinces, autonomous regions, or municipalities directly under the central government where the organization is located , and
approved and issued a Dispensing Permit for Medical Organizations by the pharmaceutical supervisory and administrative departments
of the provinces, autonomous regions or municipalities directly under the central government. No medicinal preparations shall be
made without a Dispensing Permit for Medical Organizations.
The Dispensing Permit for Medical Organizations shall bear a period of validity, and upon expiration a new license shall be issued
after examination for its renewal.
Article 24
Medical organizations that make medicinal preparations must have facilities, a managerial system, inspection instruments, and a sanitary
environment to ensure quality.
Article 25
The medicinal preparations made by medical organizations shall be of the kinds that supply the clinical needs of the units themselves
but have not been supplied on the market, and must not be made until the approval of the pharmaceutical supervisory and administrative
departments of the provinces, autonomous regions and municipalities directly under the central government where the units are located.
The quality of the medicinal preparations made by medical organizations must be inspected in accordance with relevant regulations.
Those preparations conforming to standard can be used as the doctor prescribes. Under special circumstances, with approval from the
pharmaceutical supervisory and administrative departments of the central government or of the provinces, autonomous regions and municipalities
directly under the central government, the medicinal preparations made by medical organizations can be shared among appointed medical
organizations.
Medicinal preparations made by medical organizations may not be sold on the market.
Article 26
When purchasing pharmaceuticals, medical organizations must formulate and implement a system of quality inspection and check the certificates
and other marks of pharmaceuticals. Those pharmaceuticals that do not meet the requirements of relevant regulations shall not be
purchased and used.
Article 27
Prescriptions being dispensed by the dispensers of medical organizations must be checked. Pharmaceuticals listed in prescriptions
must not be presumptuously changed or substituted. Prescriptions containing incompatible substances or excessive dosages shall be
rejected by the dispensary. If necessary, such prescriptions can be dispensed after they have been corrected or re-signed by the
doctors who wrote them.
Article 28
Rules for storage of pharmaceuticals shall be formulated and implemented by medical organizations, which must adopt necessary measures
to facilitate cold storage and protection against cold, moisture, insects and rodents to ensure the quality of pharmaceuticals.
Chapter V Pharmaceutical Administration
Article 29
When producing a new medicine, it is necessary to submit information about the methods of production, quality indices, pharmacological
and toxicological testing results, and other related materials and sales as required by the pharmaceutical supervisory and administrative
department of the State Council, only after whose approval can clinical tests be carried out. Certifying measures for clinical test
units shall be jointly formulated by the pharmaceutical supervisory and administrative department under the State Council and the
administrative department of health under the State Council.
A new medicine which has completed its clinical tests and been approved after appraisal shall be issued a certificate of new medicine
by the pharmaceutical supervisory and administrative department under the State Council.
Article 30
The pharmaceutical non-clinical safety appraisal and research units and the clinical test units must respectively carry out the quality
control standard for pharmaceutical non-clinical research and the quality control standard for pharmaceutical clinical test.
The quality control standard for pharmaceutical non-clinical research and the quality control standard for pharmaceutical clinical
test shall be formulated by the department appointed by the State Council.
Article 31
A new medicine or medicine standardized by the State can be put into production only after the pharmaceutical supervisory and administrative
department under the State Council has approved it and issued a registered document of approval. However, this does not apply to
the production of traditional Chinese medicinal herbs and traditional Chinese medicine prepared in ready-to-use forms that are not
controlled under a registered document of approval. For those traditional Chinese medicinal herbs and traditional Chinese medicines
prepared in ready-to-use forms that are controlled with registered document of approval, the pharmaceutical supervisory and administrative
department under the State Council and the administrative department of traditional Chinese medicines under the State Council shall
jointly formulate their type catalogue.
Pharmaceutical producing enterprises can produce medicine only after obtaining the registered document of approval.
Article 32
Pharmaceuticals must meet the pharmaceutical standards of the State. Article 10 (2) of this Law shall be applied to traditional Chinese
medicines prepared in ready-to-use forms.
The “Pharmacopoeia of the People’s Republic of China” and the pharmaceutical standards promulgated by the pharmaceutical supervisory
and administrative department under the State Council shall be the State pharmaceutical standards.
The Pharmacopoeia Committee organized by the pharmaceutical supervisory and administrative department under the State Council shall
be responsible for the formulation and revision of the State pharmaceutical standards. The pharmaceutical inspection institutions
of the pharmaceutical supervisory and administrative department under the State Council shall be responsible for the designation
of State standard and contrastive pharmaceuticals.
Article 33
The pharmaceutical supervisory and administrative department under the State Council may organize pharmaceutical, medicinal and other
technological personnel to carry out examination and evaluation of new medicines, and to reevaluate medicines already placed into
production.
Article 34
Pharmaceutical producing enterprises, pharmaceutical trading enterprises and medical organizations must purchase pharmaceuticals from
the qualified enterprises with the certificates for production and trade of pharmaceuticals. However, this does not apply to the
purchase of the traditional Chinese medicinal herbs which are not controlled under the registered document of approval.
Article 35
For narcotics, psychotropic substances, toxic drugs for medicinal use, and radioactive drugs, the State Council shall formulate administrative
measures to carry out special control.
Article 36
The State Council shall formulate detailed measures to carry out a protection system for the categorization of traditional Chinese
medicines.
Article 37
The State Council shall formulate detailed measures to carry out a classified control system for prescription pharmaceuticals and
non-prescription pharmaceuticals.
Article 38
Import of medicines whose curative effects are uncertain or poor, or which produce adverse reactions or have other harmful effects
on people’s health shall be prohibited.
Article 39
The import of medicines must go through examinations organized by the pharmaceutical supervisory and administrative department under
the State Council. Those confirmed to conform to quality standards to be safe and effective can be approved to be imported and shall
be issued a registered certificate for import.
Medicines to be imported in small quantities for urgent clinical needs by medical organizations or for personal use shall go through
import formalities according to relevant regulations of the State.
Article 40
Pharmaceuticals must be imported through the ports which allow the import of pharmaceuticals, and the pharmaceutical import enterprise
shall submit a report to the pharmaceutical supervisory and administrative department of the place where the port is located. Customs
shall rely on the Import Pharmaceuticals Customs Form issued by the pharmaceutical supervisory and administrative department to proceed.
Those without the Import Pharmaceuticals Customs Form shall not be permitted to pass through customs.
The pharmaceutical supervisory and administrative department of the place where the port is located shall notify the pharmaceutical
inspection institution to carry out selective examinations and inspections on the imported pharmaceuticals according to the regulations
stipulated by the pharmaceutical supervisory and administrative department under the State Council, and to collect inspection fees
according to Article 41 (2) of this Law.
The nomination of the ports allowable for import of pharmaceuticals shall be jointly conducted by the pharmaceutical supervisory and
administrative department under the State Council and the Customs Headquarters, and be reported to the State Council for approval.
Article 41
The pharmaceutical supervisory and administrative department under the State Council shall appoint inspection institutions to carry
out inspections before the sale and import of the following pharmaceuticals. Those having not passed the inspection shall not be
allowed to be sold or imported.
(1)
Bio-products prescribed by the pharmaceutical supervisory and administrative department of the State Council.
(2)
Pharmaceuticals to be sold for the first time in China.
(3)
Other pharmaceuticals prescribed by the State Council.
The inspection fee and charge standards for the above-mentioned pharmaceuticals shall be jointly checked, ratified and promulgated
by the financial department under the State Council and the competent authority of price control under the State Council. The measures
for the collection of inspection fees shall be jointly formulated by the financial department under the State Council and the pharmaceutical
supervisory and administrative department under the State Council.
Article 42
The pharmaceutical supervisory and administrative department under the State Council shall organize investigations on medicines which
have been approved for production or import. It shall revoke the registered documents of approval or the registered certificate of
import if it discovers that the curative effects of the medicines are uncertain or poor, that they produce serious adverse reactions,
or that for other reasons they are harmful to people’s health.
The medicines whose registered documents of approval or registered certificate of import have been revoked shall not be allowed to
be produced, imported, sold or used. Those which have already been produced or imported shall be destroyed or disposed of under the
supervision of the local pharmaceutical supervisory and administrative departments.
Article 43
A pharmaceutical reserve system shall be carried out by the State.
In case of serious disasters, plagues and other sudden emergencies, the department prescribed by the State Council can requisite the
pharmaceuticals of enterprises to deal with such emergencies.
Article 44
The State Council shall have the power to restrict or prohibit the export of the pharmaceuticals which are in short supply in the
domestic market.
Article 45
Import or export licenses issued by the pharmaceutical supervisory and administrative department under the State Council are required
for the import or export of narcotics and psychotropic substances falling within the restricted scope prescribed by the State.
Article 46
Newly discovered domestic medicinal plants or medicinal plants introduced from abroad may be sold only after they have been examined
and approved by the pharmaceutical supervisory and administrative department under the State Council.
Article 47
Measures for controlling medicinal materials traditionally used by local people in certain regions shall be jointly formulated by
the pharmaceutical supervisory and administrative department under the State Council and the administrative department of traditional
Chinese medicines under the State Council.
Article 48
The production (including preparation, which also applies to the following) and sale of fake medicines are prohibited. A fake medicine
has any one of the following characteristics:
(1)
Its components are different from those prescribed by state pharmaceutical standards.
(2)
A non-medical substance is passed off as a medicine, or one medicine is passed off as another.
A medicine shall be handled as fake medicine in any of the following cases:
(1)
Where the use of the medicine has been prohibited by the pharmaceutical supervisory and administrative department under the State
Council;
(2)
Where the medicine is produced and imported without an approval dictated according to this Law, or the medicine is sold without being
inspected as dictated according to this Law;
(3)
Where the medicine has deteriorated; or
(4)
Where the medicine has been contaminated;
(5)
Where the medicine has been produced with pharmaceutical materials without obtaining the dictated registration document of approval
for the materials.
(6)
Where the indications or the functions marked on the labels of the pharmaceuticals do not fall within the prescribed scope.
Article 49
It is prohibited to produce and sell medicines of inferior quality, referring to the medicines whose components do not conform in
quantity to that required by State pharmaceutical standards. A medicine shall be handled as medicine of inferior quality in any of
the following cases:
(1)
An expiry date is not indicated or is altered; or
(2)
A registration number is not indicated or is altered; or
(3)
The medicine has passed its expiration date; or
(4)
The packages and containers which have direct contact with pharmaceuticals have not obtained approval; or
(5)
The medicine has been added presumptuously with color or preservative additives, spice, disguising odor or supplementary materials;
or
(6)
The medicine fails to meet the prescribed standards in other respects.
Article 50
The names of the pharmaceuticals listed in the State pharmaceutical standards are the generic names of the pharmaceuticals. Those
names that have become the generic names of pharmaceuticals shall not be used as trademarks of pharmaceuticals.
Article 51
Personnel in pharmaceutical producing or trading enterprises and in medical organizations who have direct contact with medicines must
undergo an annual medical examination. Persons who have contracted contagious diseases or any other disease which may contaminate
the medicine shall not be allowed to engage in any work which has direct contact with pharmaceuticals.
Chapter VI Administration on Pharmaceutical Packaging
Article 52
The pharmaceutical packaging materials and containers which have direct contact with pharmaceuticals must meet the requirements of
medicinal use, conform with the standards of protecting people’s health and safety, and obtain the approval of the pharmaceutical
supervisory and administrative departments at the same time as the approval of the pharmaceutical product.
Pharmaceutical producing enterprises shall use the packaging materials and containers which have direct contact with the pharmaceuticals
only after they have obtained approval for them.
The pharmaceutical supervisory and administrative departments shall stop the use of those unqualified packaging materials and containers
which have direct contact with the pharmaceuticals.
Article 53
Packaging must meet the specific quality requirements of the pharmaceuticals and facilitate their storage, transportation and medical
use.
Traditional Chinese medicinal materials must be packaged before transportation. There must appear on the package the name of the medicine,
place of production, date, name of the consignor, and an indication showing that the quality of the medicine meets standards.
Article 54
Packages of pharmaceuticals must be labeled and include directions for use in accordance with the regulations.
The label or directions must indicate the generic name of the medicine, components, specifications, the producer, registration number,
batch number of the product, production date, expiry date, indications or major functions, directions for use, dosage, restrictions,
adverse reactions and precautions.
Special indications must be printed as required on the labels of narcotics, psychotropic substances, toxic drugs for medical use,
radioactive drugs, medicines for external use and non-prescriptive pharmaceuticals.
Chapter VII Administration of the Prices and Advertising of Pharmaceuticals
Article 55
For pharmaceuticals controlled by the fixed and directive pricing system of the government, the competent authority of pricing of
the government shall fix and adjust the price with reason in conformity with the principles for fixing prices as prescribed by the
Price Law of the PRC and according to the considerations of societal average costs, market supply and demand, and the level of societal
tolerance to achieve acco
| Category |
TAXATION |
Organ of Promulgation |
The Government Administration Council |
Status of Effect |
In Force |
| Date of Promulgation |
1951-09-13 |
Effective Date |
1951-09-13 |
|
|
|
Interim Regulations Concerning the Vehicle and Vessel Usage License Plate Tax |
Notes:
(Promulgated by the Central People’s Government Administration Council on
September 13, 1951)
Article 1 All operators of vehicles and vessels within districts where
vehicle and vessel usage license plate tax is imposed shall, in accordance
with the provisions of these Regulations, pay vehicle and vessel usage license
plate tax to the respective tax authorities.
Article 2 Domestic vessels previously subject to the payment of the
tonnage tax (vessel dues), shall no longer be subject to payment of the
tonnage tax, and shall, without exception, be subject to payment of the
vehicle and vessel usage license plate tax. Foreign vessels and the Chinese
vessels leased by foreign businesses shall, however, continue to be subject
to tonnage tax and not vehicle and vessel usage license plate tax.
Article 3 The provincial (municipal) people’s governments shall, subject
to the verification and approval of the people’s governments (military and
administrative commissions) of the greater administrative regions, designate
those districts in which the vehicle and vessel usage license plate tax is to
be imposed and shall report the districts designated to the Ministry of
Finance of the Central people’s Government for the record; provinces
(municipalities) directly under the Central Government shall, prior to the
imposition of the tax, report the districts designated to the Ministry of
Finance of the Central People’s Government for verification and approval.
Article 4 Operators of vehicles and vessels subject to payment of the
vehicle and vessel usage license plate tax shall apply to the local tax
authorities for registration, paying the tax, and obtaining license plates
and the tax payment certificates. The aforesaid vehicle and vessel license
plates and tax payment certificates shall be made and issued by the
provincial (municipal) tax authorities.
Article 5 Vehicle and vessel usage license plate tax shall be collected
on a quarterly basis (in January, April, July and October). Alternatively, for
the convenience of the tax payers to make the tax payments, the local tax
authorities may collect an aggregate amount of tax on a biannual or annual
basis.
Article 6 The following categories of vehicles and vessels shall be
exempt from the payment the vehicle and vessel usage license plate tax:
(1) vehicles and vessels operated by suburban farmers for their own use;
(2) fishing vessels with a deadweight capacity not in excess of one ton;
(3) vehicles and vessels owned and operated by military and government
units, public and private schools and social organizations for their own use;
(4) pontoons and floating docks used exclusively for passengers, the
loading and unloading of cargo and the storage of goods;
(5) vehicles and vessels certified by the respective local transport
administration offices and verified and approved by the tax authorities that
they are no longer in use or have been dismantled; and
(6) fire trucks, water sprinkler vessels, ambulance vehicles and ambulance
vessels, waste removal vehicles and waste removal vessels and ferries.
In order to obtain a tax-exempt license plate, opetators of vehicles and
vessels that are exempt from tax and listed above in Items (1), (2) and (6)
shall apply to the local tax authorities for registration and obtaining the
tax-exempt license plate and paying a fee covering the manufacturing cost of
the license plate.
Article 7 The amount of vehicles usage license plate tax shall be as
follows:
———————————————————————
| | |
Unit for | Quarterly | |
| Type | Category | Calculating | Tax
Payment | Remarks |
| | |
Tax | (Note 1.) | |
|——–|————–|—————|————–|————|
| | Passenger | Per vehicle |
150,000,yuan | |
| | vehicles |
| to 800,000 | |
| | |
| yuan | |
| |————–|—————|————–|————|
| | Trucks | Per
ton, by | 40,000 yuan | |
| Motor | | net
tonnage | to 150,000 | |
|vehicles| |
| yuan | |
| |————–|—————|————–|————|
| | | Per
motor- | 50,000 yuan | |
| | |
cycle | to 150,000 | |
| | Motor-cycles |
| yuan | |
| | |—————|————–|————|
| | |
Per motor | 80,000 yuan | |
| | |
tricycles | to 200,000 | |
| | |
| yuan | |
|——–|————–|—————|————–|————|
| | Animal-drawn | Per vehicle | 10,000 yuan | |
| | |
| to 80,000 | |
| | |
| yuan | |
| |————–|—————|————–|————|
| Non- | Manually | Per vehicle |3,000 yuan to |
Including |
| motor | driven |
| 60,000 yuan | pedicabs. |
|vehicles| |
| | rickshaws |
| | |
| | and other |
| | |
| | manually |
| | |
| | drawn |
| | |
| | vehicles |
| |————–|—————|————–|————|
| | Bicycles | Per bicycle |5,000
yuan to | |
| | |
| 10,000 yuan | |
———————————————————————
Article 8 The amount of vessel usage license plate tax shall be as
follows:
————————————————————————
| Type |Unit for calculating| Quarterly tax | Remarks
|
| | tax | payment
(Note 2.) | |
|——-|——————–|——————–|——————–|
| | Under 50 tons | 3,000 yuan per ton |Calculated on the
|
| | | |basis
of net tonnage|
| |——————–|——————–|——————–|
| | 51 – 150 tons | 3,500 yuan per ton |Calculated on the
|
| | | |basis
of net tonnage|
| |——————–|——————–|——————–|
| | 151 – 300 tons | 4,000 yuan per ton |Calculated on the
|
| | | |basis
of net tonnage|
| |——————–|——————–|——————–|
| | 301 – 500 tons | 4,500 yuan per ton |Calculated on the
|
| | | |basis
of net tonnage|
| |——————–|——————–|——————–|
|Motor- | 501 – 1000 tons | 5,500 yuan per ton |Calculated on the |
|vessels| | |basis
of net tonnage|
| |——————–|——————–|——————–|
| | 1001 – 1500 tons | 6,500 yuan per ton |Calculated on the
|
| | | |basis
of net tonnage|
| |——————–|——————–|——————–|
| | 1501 – 2000 tons | 8,000 yuan per ton |Calculated on the
|
| | | |basis
of net tonnage|
| |——————–|——————–|——————–|
| | 2001 – 3000 tons | 9,500 yuan per ton |Calculated on the
|
| | | |basis
of net tonnage|
| |——————–|——————–|——————–|
| | 3001 tons and | 11,000 yuan per ton|Calculated on the
|
| | upwards | |basis
of net tonnage|
|——-|——————–|——————–|——————–|
| | Under 10 tons | 1,500 yuan per ton |Calculated on the
|
| | | |basis
of tonnage of |
| | | |loading
capacity |
| |——————–|——————–|——————–|
| | 11 – 50 tons | 2,000 yuan per ton |Calculated
on the |
| | | |basis
of tonnage of |
| | | |loading
capacity |
| |——————–|——————–|——————–|
|Non | 51 – 150 tons | 2,500 yuan per ton |Calculated on the
|
|motor- | | |basis
of tonnage of |
|vessels| | |loading
capacity |
| |——————–|——————–|——————–|
| | 151 – 300 tons | 3,000 yuan per ton |Calculated on the
|
| | | |basis
of tonnage of |
| | | |loading
capacity |
| |——————–|——————–|——————–|
| | 301 tons and | 3,500 yuan per ton |Calculated on the
|
| | upwards | |basis
ol tonnage of |
| | | |loading
capacity |
————————————————————————
Article 9 Except where vehicle and vessel usage license plate tax is
imposed on vessels on the basis of tonnage according to the provisions, the
provincial (municipal) people’s government shall, within the range of the tax
amount prescribed in the preceding Article, determine according to existing
local conditions the amounts of tax applicable to vehicles of different
categories, deadweight capacities, and the nature of uses, and shall report
such determinations to the people’s governments (military and administrative
commissions) of the greater administrative regions for examination, approval
and implementation and to the Ministry of Finance of the Central People’s
Government for the record; provinces (municipalities) directly under the
Central Government shall report their determinations to the Ministry of
Finance for examination and approval and for the record.
Article 10 Vehicles and vessels for which the tax due has been paid and
for which license plates have been obtained, when transferred to and operated
in another taxing district, shall not be further subject to tax or subject to
additional tax due to differences in taxation between the former district and
the latter district for the duration of the validity of the licenses.
Article 11 In respect of vehicles and vessels which are registered in
districts where no vehicle and vessel usage license plate tax is imposed, but
which are frequently operated in districts where vehicle and vessel usage
license plate tax is imposed, the vehicle and vessel usage license plate tax
must be paid to the city tax authorities therein; as to those vehicles and
vessels which are not frequently operated in districts where the vehicle and
vessel usage license plate tax is imposed shall be exempt from tax upon
obtaining a certificate of tax exemption from the respective people’s
government at or above the local township (or village) level.
Article 12 Vehicle and vessel license plates may not be sold, given as
gifts, loaned or used beyond their expiry date. Where the ownership of
vehicles and vessels is transferred, the license plates may be used until the
termination of the period of validity of the license plates; no additional tax
shall be paid and no tax shall be refunded during such a period.
Article 13 In cases of damage to or loss of the license plates of
vehicles or vessels, a report shall be filed with the office that originally
issued the license plates for replacement license plates; no additional tax
shall be paid during the period of validity of the original license plates.
Article 14 Vehicle and vessel license plates shall, according to the
provisions, be fitted to a conspicuous place on vehicles or vessels to
facilitate identification.
Article 15 The penalties for violation of the provisions of these
Regulations are stipulated as follows:
(1) persons who fail to comply with the provisions concerning reporting,
registration, the payment of tax and the obtaining of license plates shall,
in addition to the payment of tax within a time limit, be subject to a fine
of three times or less the amount of tax due.
(2) persons who violate any one of the provisions of Articles 12,13 or 14
of these Regulations shall be subject to a fine not exceeding 100,000 yuan
Renminbi (i.e. the Old Renminbi – the editor.).
(3) Persons who fail to pay tax within the prescribed period shall, in
addition to the payment of tax within a time limit, be subject to a late
payment fine of 1% of the amount of tax due for each day payment is delayed.
Article 16 Measures for the investigation and collection of the vehicle
and vessel usage license plate tax shall be formulated by the provincial
(municipal) tax authorities, and submitted for verification, approval and
implementation to the provincial (municipal) people’s government and to the
General Taxation Bureau of the Ministry, of Finance of the Central People’s
Government for the record.
Article 17 On the promulgation of these Regulations, all separate rules
and measures governing the license plate tax in the various localities shall
be annulled.
Article 18 These Regulations shall go into effect as of the date of
promulgation.
Notes:
Note 1., 2. The amount of tax payment, as listed in this table, is
calculated in the Old Renminbi. — The Editor.
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