车船税的扣缴义务人-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	车船税的扣缴义务人
释义	法律分析：从事机动车第三者责任强制保险业务的保险机构为机动车车船税的扣缴义务人。法律依据：《中华人民共和国车船税法》第六条从事机动车第三者责任强制保险业务的保险机构为机动车车船税的扣缴义务人，应当在收取保险费时依法代收车船税，并出具代收税款凭证。
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