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为贯彻落实车船税法及其实施条例,方便纳税人缴纳车船税,提高船舶车船税的征管质量和效率,近日国家税务总局和交通运输部联合下发了《船舶车船税委托代征管理办法》(以下简称《办法》),该办法于2013年2月1日起施行。现将《办法》主要内容解读如下:一、《办法》的适用范围与主要内容《办法》适用于船舶车船税的委托征收、解缴和监督。对于在交通运输部直属海事管理机构
In order to implement the vehicle taxation and its implementing regulations to facilitate taxpayers to pay travel tax and improve the quality and efficiency of collection and management of ship travel tax, the State Administration of Taxation and the Ministry of Transport jointly issued the Measures for the Administration of Entrustment Collection of Ships and Taxes Hereinafter referred to as the “Measures”), the approach came into effect on February 1, 2013. The main contents of the Measures are as follows: I. Scope and Main Contents of the Measures The Measures are applicable to the commission, collection, payment and supervision of ship and vessel tax. For directly under the Ministry of Transport Maritime Administration