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中华人民共和国车船税暂行条例一、车船的适用税额:载客汽车(包括电车)每辆60元至660元;载货汽车(包括半挂牵引车、挂车),按自重每吨16元至120元;三轮汽车低速货车按自重每吨24元至120元;摩托车每辆36元至180元;船舶按净吨位每吨3元至6元,拖船和非机动驳船分别按船舶税额的50%计算。二、下列车船免征车船税:1、非机动车船(不包括非机动驳船);2、拖拉机;3、捕捞、养殖渔船;4、军队、武警专用的车船;5、警
Provisional Regulations of the People’s Republic of China on Vessel and Vessel Taxes 1. Applicable tax on motor vehicles and vessels: 60 yuan to 660 yuan for passenger cars (including trams); 16 yuan to 120 yuan for trucks (including semi-trailer tractors and trailers) Yuan; low-speed three-wheeled vehicles by weight 24 yuan to 120 yuan per ton; motorcycles 36 yuan per vehicle to 180 yuan; net tonnage of ships from 3 yuan to 6 yuan per tonne, tugs and non-motorized barges respectively 50 % Calculation. Second, the following train vessels exempt from travel tax: 1, non-motor vehicles (excluding non-motorized barge); 2, tractors; 3, fishing and aquaculture fishing vessels; 4, armed police, armed police dedicated vehicle;