根据上海市人民政府发布的《上海市车船使用税实施细则》的有关规定．本市决定在 ２００１年 ５月 １日至 ５月 ３１日，对各单位和个人使用的自行车纳税情况进行检查。现将有关事项通告如下： 一、本市各单位、个人使用的自行车，应按规定向所在区、县税务机关缴纳车船使用税 According to the Shanghai Municipal People’s Government released “Shanghai Traveling Vehicle Tax Implementation Rules” of the relevant provisions. The city decided in May 1, 2001 to May 31, all units and individuals to use the bike to check the tax situation. The relevant matters are hereby announced as follows: First, bicycles used by all units and individuals in the municipality shall pay the travel tax on their vehicles to the tax authorities in their respective districts and counties as required