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问题	车船税由谁负责征收
释义	法律分析：车船税由税务机关负责征收。车船税的纳税地点，由省、自治区、直辖市人民政府根据当地实际情况确定。法律依据：《中华人民共和国车船税暂行条例》第五条车船税由地方税务机关负责征收。第六条车船税的纳税地点，由省、自治区、直辖市人民政府根据当地实际情况确定。跨省、自治区、直辖市使用的车船，纳税地点为车船的登记地。
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