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截至今年3月底,我国机动车保有量为1.48亿辆,比2006年底增长2.17%。其中,私人机动车增长较快。私人机动车保有量近1.13亿辆,占机动车总量的75.97%,比2006年底增加312万多辆。车船税是对我国境内依法应当到公安、交通、农业、渔业、军事等管理部门办理登记的车辆、船舶,根据其种类,按照规定的计税单位和年税额标准计算征收的一种财产税。我国于2007年1月1日正式实施《中华人民共和国车船税暂行条例》(以下简称新《条例》),开征车船税以取代征缴了几十年之久的车船使用牌照税和车船使用税;并自2007年7月1日起,车船税统一由经营机动车交通事故责任强制保险的保险公司代收代缴。虽然广大纳税人对新《条例》出台的某些方面还存在质疑,但新《条例》对于统一税制、公平税负、拓宽税基、增加地方财政收入、加强地方征税管理等方面,有着重要的意义。
By the end of March this year, the number of motor vehicles in China was 148 million, an increase of 2.17% over the end of 2006. Among them, private motor vehicles grew rapidly. The number of private motor vehicles was nearly 113 million, accounting for 75.97% of the total number of motor vehicles, an increase of over 3.12 million from the end of 2006. The travel tax is a type of property tax levied on vehicles and ships registered in the public security, transportation, agriculture, fishery and military administrations according to law and according to their type and according to the prescribed standard of tax accounting units and annual tax. On January 1, 2007, China officially implemented the “Provisional Regulations of the People’s Republic of China on Vessel and Vessel Tax” (the “New Regulations”) and introduced a travel tax instead of collecting the travel license and the travel tax on travel vehicles for several decades ; And since July 1, 2007 onwards, travel tax unified by the operation of motor vehicle liability insurance compulsory insurance company collection and payment. Although most taxpayers still have questions about certain aspects of the promulgation of the new “Regulations,” the new “Regulations” are of great importance in unifying the tax system, paying a fair tax burden, broadening the tax base, increasing local revenue, and strengthening local tax administration. Meaning.