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各市、自治州人民政府,省政府各部门:现将《甘肃省车船税实施办法》予以印发。请认真贯彻执行。第一条根据《中华人民共和国车船税暂行条例》(以下简称《条例》)和《中华人民共和国车船税暂行条例实施细则》(以下简称《细则》),制定本办法。第二条在我省境内车辆、船舶的所有人或者管理人,是车船税纳税人,应当依照《条例》、《细则》和本办法的规定缴纳车船税。第三条在我省车船管理部门登记的各类车
Municipalities, autonomous prefectures, people’s governments, provincial government departments: Now “Gansu Province, the implementation of travel tax” to be issued. Please conscientiously implement it. Article 1 These Measures are formulated in accordance with the Provisional Regulations of the People’s Republic of China on Motor Vehicles and Wagons (hereinafter referred to as the “Regulations”) and the “Regulations for the Implementation of the Provisional Regulations of the People’s Republic of China on Motor Vehicles and Wagons” (hereinafter referred to as the “Detailed Rules”). Article 2 Owners and managers of vehicles and vessels within the province shall be taxpayers of motor vehicles and vessels tax, and they shall pay travel and tax in accordance with the provisions of the Regulations, the Detailed Rules and these Measures. Article III of all types of vehicles registered in our province vehicle management department