Vehicle license tax shall be collected in the following manners:
(1)The tax on automobiles is collected once a year, but that on commercial vehicles may be collected in two payments.
(2)The tax on motorcycles and other transportation equipment is collected once a year.

The vehicle license tax shall be collected in the month of April each year. For commercial vehicles, one half of the tax computed based on the applicable tax rate shall be collected in the month of April and the other half shall be collected in the month of October.
The tax collection authorities shall, prior to the time when the tax is to be collected, send vehicle owners or users tax payment notice and make a public announcement with respect to applicable tax rates for all types of transportation equipment and the beginning and ending dates of the collection period.

Tax on a temporary license or an automobile testing license of the owner or user of a vehicle shall be calculated on a daily basis.
Tax due for vehicles with temporary license shall be determined by the median of tax rates applicable to all types of vehicles prescribed in the Article 6 tables herein; Tax due for vehicles with license for testing shall be determined by the highest rates prescribed for cars and motorcycles.

Owner or user of a newly purchased, imported or assembled vehicle shall apply to the transportation authorities for registration inspection by submitting the import documents or other documents evidencing the origin of the vehicle. If the vehicle has passed the inspection, the applicant shall submit the inspection and registration certificate as well as the aforesaid documents to the competent tax collection authority. After the tax collection authority checks the type of vehicle and its purpose of use, the applicant will pay the vehicle license tax due for the period, and then apply to the transportation authority for license plate by presenting tax payment receipt and all required documentation.
A vehicle may not be registered for title transfer until its vehicle license tax owed and fines have been paid off.
When a vehicle is being applied for title transfer or when a vehicle that has been registered as non-operational is being applied for resumption of use, the transportation authorities should check that the payment of its vehicle license tax is current before accepting the application, and forward the updated data of the vehicle to the competent tax collection authority.

If the owner or user of a licensed vehicle does not intend to operate the vehicle, he should apply to the transportation authorities for non-operation status and tax due shall be prorated by the number of days the vehicle was in operation for the whole year. When the same vehicle is being applied for resumption of use, the tax due shall be calculated by deducting the amount of tax for the number of days that have been elapsed from the tax due for the whole year.
A vehicle shall be deemed as in continual use and levied vehicle license tax unless its owner or user has applied for non-operation status.

If the parts or seating of a licensed vehicle is changed, its owner or user shall apply to the transportation authority for a change in registration, and no additional tax will incur. When a vehicle that was originally exempted from tax or subject to a lower tax rate becomes taxable or subject to a higher tax rate, the difference in tax prorated daily shall be collected; when a vehicle that was originally taxable or subject to a higher tax rate becomes tax-exempt or subject to a lower tax rate, the difference in tax prorated daily will be refunded.
If the owner or user of the vehicle specified in the preceding paragraph fails to apply to the transportation authorities for a change in registration and fails to pay additional tax as required, it shall be construed as removal of license for use on another vehicle.

When the ownership of a licensed vehicle is transferred, the new owner or user shall apply to the transportation authorities for registration of title transfer according to the established rules.
If, after the transfer of a vehicle as a result of change in the purpose of use, the vehicle that was originally exempted from tax or subject to a lower tax rate becomes taxable or subject to a higher tax rate, the difference in tax prorated daily shall be paid by the new owner or new user; If the vehicle that was originally taxable or subject to a higher tax rate becomes tax-exempt or subject to a lower tax rate, the tax collection authority should refund the difference in tax prorated daily. If the new owner or user of the vehicle fails to register the transfer of title and pays additional tax as required, it shall be construed as removal of license for use on another vehicle.

The vehicle license tax due for a newly produced, imported or assembled, when it first comes into use, shall be calculated by deducting the amount of tax for the number of days that have been elapsed from the tax due for the whole year.
When the ownership of a licensed vehicle is transferred, the new owner is not required to pay vehicle license tax for the period if the original owner has made the payment.

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