车船税的纳税地点如何掌握？？-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	车船税的纳税地点如何掌握？？
释义	车船税的纳税地点如何掌握？？车船税由地方税务机关负责征收。车船税的纳税地点为车船的登记地或者车船税扣缴义务人所在地。扣缴义务人代收代缴车船税的，纳税地点为扣缴义务人所在地。纳税人自行申报缴纳车船税的，纳税地点为车船登记地的主管税务机关所在地。依法不需要办理登记的车船，其车船税的纳税地点为车船的所有人或者管理人所在地。这样解释大家理解吗？该内容由杨振军律师和律说律答共创回答
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