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车船使用税是对在我国境内拥有并使用车船的单位和个人,按车船种类、吨位大小和规定的税额征收的一种财产行为税。车辆分为机动车和非机动车(我省的自行车暂木纳税),船舶也分机动和非机动。如果拥有人和使用人不一致时,由租赁双方商定由何方纳税,尚未商定的,由使用人纳税,无租使用的车船,由使用人纳税。计算车船使用税实行从量计征,对各类车船分别按辆、净吨位或载重吨位为计税依据。乘人汽车、摩托车和非机动车按辆计税,载货汽车和各种机动船按净吨位计税,非机动船按载重吨位计税。车船使用税实行定额征收。
Tax on vehicle use is a kind of property tax imposed on the units and individuals that own and use the vehicle and vessel in our country according to the type of vehicle, the size of tonnage and the prescribed tax amount. Vehicles are divided into motor vehicles and non-motor vehicles (the province’s bike temporary tax), the ship is also divided into mobile and non-motorized. If the owners and users are inconsistent, the two parties agree to pay the tax by which the taxpayer has not yet agreed on the taxpayer’s taxpayer and the rent-free travel vehicle shall be taxed by the user. Calculate the amount of tax on the use of vehicles from the amount of tax levied on various types of vehicles, respectively, by vehicle, net tonnage or dead weight tonnage tax basis. Passenger cars, motorcycles and non-motor vehicles tax-based vehicles, trucks and motor boats of all kinds of net tonnage tax, non-motorized vessel taxable by weight. The use of motor vehicles tax quotas imposed.