（接上期）三、其他地方各税检查涉及的会计科目及方法（一）车船使用税缴纳的检查１．车船使用税主要检查以下内容：（１）检查纳税义务人是否按规定时间申报应缴纳的车船使用税，纳税申报的税额是否与应缴纳的税额相一致，有无隐瞒或遗漏。（２）检查纳税义务人是按规定时间? (Connected to the period) Third, the tax examination elsewhere involved in the subjects and methods of accounting (a) inspection of travel tax paid 1. (1) Check whether the taxpayer declares the vehicle and vessel use tax to be paid in accordance with the stipulated time and whether the tax amount of the tax return is consistent with the tax payable, with or without concealment or omission. (2) check the taxpayers is according to the prescribed time?