车船使用税是指国家对行驶于境内公共道路的车辆和航行于境内河流、湖泊或领海的船舶,依法征收的一种税。建筑安装企业拥有的小汽车、货车、大客车、人力车等必须按规定缴纳车船使用税。车船使用税采用固定税额计缴,按税法规定,建筑安装企业涉及的 Vehicle use tax is a tax levied by the state on vehicles traveling on domestic public roads and ships navigating the territory of rivers, lakes or territorial waters. Construction and installation companies have cars, trucks, buses, rickshaws, etc. must be paid according to the provisions of travel tax. Car and boat use tax fixed tax amount, according to the tax law, construction and installation of enterprises involved