Do agricultural tractors still pay travel tax?

Agricultural transport vehicles do not need to pay vehicle use tax, which is exempted according to law.

The collection standard of travel tax is the standard to measure how much travel tax is collected. As travel tax is a local tax, on the basis of complying with the Provisional Regulations on Travel Tax in People's Republic of China (PRC) and China, the collection standard of travel tax should be determined according to the specific management measures formulated by local tax bureaus. Car owners can pay travel tax at the same time when they take out compulsory insurance.

Travel tax should be levied according to the natural year. However, for the purchase of new vehicles and vessels, the tax payable for the purchase year shall be calculated on a monthly basis from the month when the tax obligation occurs. The calculation formula is: tax payable = (annual tax payable/12) * tax month.

Take an ordinary private car in Beijing as an example. If the owner bought the car in July of 20 18, the vehicle and vessel tax should be (480 yuan/12) * 6 = 240 yuan.