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第一条依据《中华人民共和国车船使用税暂行条例》(以下简称《条例》)的规定,制定本细则。第二条凡在我省境内拥有并且使用车船的单位和个人,为车船使用税的纳税义务人(以下简称纳税人),都应按《条例》和本细则的规定缴纳车船使用税。第三条车船的适用税额,依本细则所附的《车辆税额表》和《船舶税额表》计算。第四条下列车船免纳车船使用税:一、国家机、人民团体、军队自用的车船,二、由国家财政部门拨付事业经费的单位自用的车船;三、社会举办的学校、图书馆(室)、文化馆(室)、体育馆、医院、幼儿院、托儿所、敬老院等公共、公益事业单位自用的车船;
Article 1 These Detailed Rules are formulated in accordance with the provisions of the Provisional Regulations of the People’s Republic of China on the Utilization Tax of Car and Travel Vehicles (hereinafter referred to as the “Regulations”). Article 2 Units and individuals that own and use motor vehicles and vessels in the territory of our province shall pay tax on the use of motor vehicles and vessels in accordance with the provisions of these Regulations and these Detailed Rules. Article 3 The applicable tax for motor vehicles and vessels shall be calculated in accordance with the “Vehicle Tax Scale” and “Ship Tax Scale” attached to these Rules. Article 4 The following train vessels are exempt from the tax on the use of motor vehicles and vessels: 1. State-owned units, mass organizations, vessels used by the military for their own use; 2. Vehicles used by units financed by the state finance department for their own funds; 3. Societies, libraries ), Cultural centers (rooms), gymnasiums, hospitals, nurseries, nurseries, nursing homes and other public and private institutions for their own travel;