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2012年1月1日,《中华人民共和国车船税法》(以下简称“车船税法”)及其实施条例正式实施。新的车船税法在征税范围、计税依据、税收优惠和征收管理等方面都作了一些修改和完善。但在具体执行中,“专用作业车的认定”等问题,让征纳双方均感到困惑。为规范车船税征管,维护纳税人合法权益,国家税务总局针对车船税法实施过程中发现
January 1, 2012, “People’s Republic of China Travel and Vessel Tax Law” (hereinafter referred to as “travel tax”) and the implementation of the Ordinance into effect. The new travel tax law made some changes and improvements in the scope of tax collection, tax basis, tax incentives and collection management. However, in the specific implementation, the issue of “identification of special purpose vehicles” and other issues made the admission and both sides confused. In order to regulate the collection and management of travel tax and to safeguard the legitimate rights and interests of taxpayers, the State Administration of Taxation, in the course of implementing the tax code for travel and travel,