Vaccine Administration Law of the People's Republic of China (2018)
“ Article 14Where a tax-exempt or tax-reduced vehicle no longer falls under the scope of tax exemption or tax reduction due to transfer or change of use purpose, the taxpayer shall pay vehicle purchase tax before transfer registration or change registration. The taxable price shall be based on the taxable price determined at the time when the tax return of the tax-exempt or tax-reduced vehicle is filed for the first time, and be deducted by 10% for each full year. ”
