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目前我国实行的车船使用税是对行驶于我国国家公共道路，航行于我国国内河流、湖泊或领海口岸的车船，按其种类、吨位实行定额征收的一种财产行为税。现在主要有两个税种，一个是车船使用税，征税依据为1986年税制改革时国务院颁布的《中华人民共和国车船使用税暂行条例》，主
At present, the tax on the travel of motor vehicles and vessels in our country is a kind of property-related tax imposed on the national public roads of our country and sailing on the ports of rivers, lakes or territorial waters of our country at fixed quotas according to their types and tonnage. There are mainly two kinds of taxes now, one is the tax on the use of motor vehicles and boats, and the tax collection is based on the Provisional Regulations of the People’s Republic of China on the Traveling Carriage Tax, promulgated by the State Council in 1986 when the tax system was reform.