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2月25日,全国人大常委会以106票赞成、15票反对、36票弃权通过了《中华人民共和国车船税法(》以下简称车船税法)。税收关系到公民的直接经济利益,车船税法的制定过程中涌现出各种意见的激辩,其能在第二次审议后便得到大多数全国人大常委会委员的赞成通过,原因在于及时、充分听取广大群众的意见和建议,可以说车船税的顺利立法是民意的成果。而作为第一个由国务院条例上升为国家法律的税种,车船税法的通过对推进我国的税收法制建设进程还有着非同寻常的意义。按排量计税调节财富现行的《车船税暂行条例》(以下简称暂行条例)把车船分为五大类,即载客汽车、载货汽车、三轮汽车低速货车、摩托车、船舶,对每类规定了不同的幅度税额,具体税额由省(区、市)规定。
On February 25, the NPC Standing Committee passed the “Car Travel Tax Law of the People’s Republic of China (the” Travel Tax Law “) with 106 votes in favor, 15 against and 36 abstentions. Taxation is related to the immediate economic interests of citizens. There has been a heated debate over the formulation of travel tax laws that can be approved by most members of the NPC Standing Committee after the second review because of the timely and adequate Listening to the opinions and suggestions of the masses, it can be said that the smooth passage of travel tax is the result of public opinion. However, as the first type of tax raised by the regulations of the State Council as a national law, the passage of the travel tax law still has extraordinary significance for advancing the tax legal system in our country. According to the amount of tax adjustment of wealth management The current ”Travel and Tourism Tax Provisional Regulations" (hereinafter referred to as the Provisional Regulations) the car is divided into five categories, namely passenger cars, trucks, three-wheeled vehicles, trucks, motorcycles, Class provides a different magnitude of tax, the specific tax by the provinces (autonomous regions and municipalities) regulations.