China’s VVULPT is a tax levied on vehicles and vessels as ruled. At present, the VVULPT is only applied to the enterprises with foreign investment, foreign enterprises, the enterprises with investment from overseas Chinese and Compatriots in Hong Kong, Macao and Taiwan, and to foreigners, overseas Chinese, and compatriots from Hong Kong, Macao and Taiwan.
This topic summarizes articles relating to VVULPT taxpayers, calculation, exemptions, time limits, where tax payment should be made, and related answers to questions you may have.