车船税怎么征收-税务及发票法律援助-法律咨询免费平台-国际律师联盟

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问题	车船税怎么征收
释义	法律分析：车船税由地方税务机关负责征收。车船的适用税额，依照本条例所附的《车船税税目税额表》执行。法律依据：《中华人民共和国车船税暂行条例》第二条车船的适用税额，依照本条例所附的《车船税税目税额表》执行。国务院财政部门、税务主管部门可以根据实际情况，在《车船税税目税额表》规定的税目范围和税额幅度内，划分子税目，并明确车辆的子税目税额幅度和船舶的具体适用税额。车辆的具体适用税额由省、自治区、直辖市人民政府在规定的子税目税额幅度内确定。第五条车船税由地方税务机关负责征收。
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