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  PROVISIONAL REGULATIONS CONCERNING THE VEHICLE  AND  VESSEL  USAGELIC
                             ENSE PLATE TAX
   (Administrative Council, Central People's Government: 13 September1
                                  951)

                               Whole Doc.
    
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 and foreign vessels 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  respective  administrative  regional
governments (military and  administrative  commissions),  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  register  with  the  appropriate
local tax authorities, pay the tax  and  obtain  license  plates  and  tax
payment  certificates.  The  vehicle  and  vessel   license   plates   and
certificates of tax payment mentioned above 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,  to
facilitate the payment of tax by taxpayers, the local tax authorities  may
collect an aggregated amount of tax on a biannual or annual basis.
    
Article 6
     The following classes of vehicles and vessels shall  be  exempt  from
the payment of 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 or unloading of cargo and the storage of goods;
     (5) vehicles and vessels certified by the respective local  transport
administration offices and reported to the tax authorities  for  appraisal
and approval that they are no longer in use or have been demolished; and
     (6) fire trucks, water sprinkler  vehicles,  ambulance  vehicles  and
ambulance vessels, waste removal vehicles and waste  removal  vessels  and
ferries.
     In order to obtain a tax-exempt license plate, operators of  vehicles
and vessels that are exempt from tax and listed above in classes 1,  2,  3
and 6 must register with the local tax authorities and pay a fee  covering
the manufacturing cost of the license plate.
    
Article 7
     The amount of the license plate use tax  for  vehicles  shall  be  as
follows:
 ------------------------------------------------------------------------
   Type      Category       Unit of Accounting    Quarterly    Comments
                                for Taxation      Tax Payment
                                  Purposes            (yuan)
 ------------------------------------------------------------------------
 motorized   passenger      pervehicle            150.000-
 vehicles    vehicles                              800.00
             vehicles       perton-                 40.00-
                            netload               150.000
                            capacity
             motorcycles    permotor-              50.000-
                            cycle                 150.000
                            permotor-              80.000-
                            tricycle              200.000
 non-        animal-        pervehicle             10.000-
 motorized   drawn                                 80.000
 vehicles
             manually       pervehicle              3.000-    including
             drawn                                 60.000     pedicabs,
                                                              rickshaws
                                                              and other
                                                              manually
                                                              drawn
                                                              vehicles
             bicycles       perbicycle              5.000-
                                                   10.000
 ------------------------------------------------------------------------
    
Article 8
     The amount of the license plate use  tax  for  vessels  shall  be  as
follows:
 ------------------------------------------------------------------------
   Type            Unit of Accounting for          Quarterly    Comments
                 Taxation Purposes (perton)       Tax Payment
                                                    (yuan)
 ------------------------------------------------------------------------
 motorized    up to 50 tons                          3.000    assessed on
 vessels                                                      the basis of
              51-150tons                             3.500    dead-Weight
              151-300tons                            4.000    capacity
              301-500tons                            4.500
              501-1,000tons                          5.500
              1,001-1,500tons                        6.500
              1,501-2,000tons                        8.000
              2,001-3,000tons                        9.500
              3,001tons and greater                 11.000
 non-         up to 10tons                           1.500    assessed on
 motorized                                                 on the basis of
              11-50tons                              2.000    dead-weight
              51-150tons                             2.500    capacity
              151-300tons                            3.000
 ------------------------------------------------------------------------
    
Article 9
     Except where vehicle and vessel usage license plate tax is imposed on
vessels according  to  tonnage  as  stipulated  in  the  Regulations,  the
provincial (municipal) people's governments shall, within the range of the
tax amount stipulated in the  above  provisions,  determine  according  to
existing local conditions the amounts of tax  applicable  to  vehicles  of
different classes, deadweight capacities and uses and  shall  report  such
determinations  to  the  respective  people's  government  (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 of the Central People's Government 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
license.
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;  such  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,  in  accordance  with  these
Regulations, be placed on a conspicuous place on vehicles  or  vessels  to
facilitate identification.
Article 15
     The penalties for violation of the provisions  of  these  Regulations
shall be 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 100000
Renminbi.
     (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   respective   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  become  effective  as  of  the  date   of
promulgation.