云南车船税是指-法律综合法律援助-法律咨询免费平台-国际律师联盟

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问题	云南车船税是指
释义	法律分析：云南车船税一般指云南省车船税实施办法。地方税务机关应当按照国家主管部门规定的标准，向机动车车船税的扣缴义务人支付代收代缴手续费。现已失效。法律依据：《云南省车船税实施办法》（已失效）第二条在本省行政区域内，车辆、船舶（以下简称车船）的所有人或者管理人为车船税的纳税人，应当依照《条例》、《中华人民共和国车船税暂行条例实施细则》（以下简称《细则》）和本办法的规定缴纳车船税。
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