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天天（every day） X Beijing June 11 Xinhua (reporter Luo Sha) China has implemented officially in January 1, 2007 Provisional Regulations on Peoples Republic of China travel tax, license tax and travel tax levy tax to replace the collection for decades of travel. Since July 1st, the vehicle and vessel tax will be collected and paid by the insurance company which is responsible for compulsory insurance of motor vehicle traffic accident liability. Travel tax is within the territory of China shall be to the public security, transportation, agriculture, fisheries and military management for registration of vehicles and vessels in accordance with the law, according to the types, calculation of a property tax in accordance with the provisions of the tax unit and tax standard. China has a long history of collection of vehicle and vessel tax. In the Ming and Qing Dynasties, ship boats were collected by inland river merchant ships. Before liberation, many cities levied license tax on vehicles and vessels. After the founding of the peoples Republic of China, the Provisional Regulations of the government administration of the Central Peoples government promulgated the Provisional Regulations on the tax on vehicle and vessel license tax in 1951, and levied tax on vehicle and vessel licenses. In September 1986, the State Council promulgated the Provisional Regulations of the Peoples Republic of China on vehicle and vessel use tax when implementing the reform of the industrial and commercial tax system. The Provisional Regulations of the Peoples Republic of China on vehicle and vessel tax are merged and revised on the basis of the Provisional Regulations on the tax on vehicle and vessel license tax and the Provisional Regulations of the Peoples Republic of China on vehicle and vessel use tax. The introduction of the new regulations is of great significance for unifying the tax system, fair tax burden, widening tax base, increasing local fiscal revenue and strengthening local taxation