A bus refers to a car mainly used to carry passengers and their carry-on luggage or temporary articles, including the driver's seat, with no more than 9 seats at most. Passenger cars are taxed according to the cylinder capacity (displacement) of the engine. (1) If the cylinder capacity (displacement) of the engine is below 1.0L (inclusive), a 240 yuan will be levied on each vehicle; (2) If the engine cylinder capacity (displacement) is above 1.0L to 1.6L (inclusive), a 420 yuan will be levied on each vehicle; (3) If the engine cylinder capacity (displacement) is greater than 1.6 liters to 2.0 liters (inclusive), a 480 yuan will be levied on each vehicle; (4) If the engine cylinder capacity (displacement) is more than 2.0 liters to 2.5 liters (inclusive), 900 yuan will be levied on each vehicle; (5) If the engine cylinder capacity (displacement) is more than 2.5 liters to 3.0 liters (inclusive), 1.800 yuan/year will be levied on each vehicle; (6) If the engine cylinder capacity (displacement) is more than 3.0 liters to 4.0 liters (inclusive), each vehicle will be charged 3000 yuan/year; (7) If the engine cylinder capacity (displacement) is more than 4.0 liters, each vehicle will be charged 4,500 yuan/year.

2, commercial vehicle collection standards

(1) Medium-sized passenger cars (including trams) with an approved number of 9 people (inclusive) but less than 20 people will be charged 900 yuan per year for each car;

(2) medium-sized passenger cars (including trams) with more than 20 passengers (inclusive) are approved, and each car is charged 1020 yuan/year;

(three) semi-trailer tractors, three-wheeled vehicles, low-speed trucks and other trucks, each with a 96 yuan per ton. The vehicle weight mantissa is below 0.5 tons (including 0.5 tons), which is calculated as 0.5 tons; More than 0.5 tons, calculated at 1 ton.

3. The collection standards for other vehicles and vessels shall be collected in accordance with "Heilongjiang Province Vehicle and Vessel Tax Items and Taxes Table".

Legal basis: People's Republic of China (PRC) Tax Collection and Management Law.

Article 1 This Law is formulated with a view to strengthening the administration of tax collection, standardizing tax collection, safeguarding national tax revenue, protecting the legitimate rights and interests of taxpayers and promoting economic and social development.

Article 2 This Law is applicable to the collection and management of various taxes collected by tax authorities according to law.

Article 3 The collection, suspension, reduction, exemption, refund and supplementary payment of taxes shall be carried out in accordance with the law. Where the State Council is authorized by law, it shall be implemented in accordance with the administrative regulations formulated by the State Council.

No organ, unit or individual may, in violation of the provisions of laws and administrative regulations, arbitrarily make decisions on tax collection, suspension, tax reduction, exemption, tax refund, overdue tax and other decisions inconsistent with tax laws and administrative regulations.

Article 4 Units and individuals that are obligated to pay taxes according to laws and administrative regulations are taxpayers.

Units and individuals that have the obligation to withhold and pay taxes according to laws and administrative regulations are withholding agents. Taxpayers and withholding agents must pay taxes, withhold and remit taxes and collect and remit taxes in accordance with the provisions of laws and administrative regulations.