What does "travel tax" mean? What items are included?

The so-called vehicle and vessel tax refers to a tax that the owner or manager of a vehicle and vessel in People's Republic of China (PRC) should pay according to the vehicle and vessel tax law of People's Republic of China (PRC).

Includes the following contents:

One. vehicle

1, motor vehicles and vessels that should be registered in the vehicle and vessel management department according to law;

2, according to the law does not need to be registered in the vehicle management department, driving or working in the internal place of the unit.

The vehicle and vessel management department mentioned in the preceding paragraph refers to the public security, transportation, agriculture, fishery, army, armed police force and other departments with vehicle and vessel registration management functions according to law; Units refer to administrative organs, enterprises, institutions, social organizations and other organizations established in China in accordance with the laws and administrative regulations of China.

Second, the ship.

Ships, including motor ships and non-motor ships. Motor boats refer to ships that rely on fuel and other energy sources as power, such as passenger ships, cargo ships and hovercraft; Non-motorized ships refer to ships operated by manpower or other forces, such as wooden boats, sailboats and sampans.

Extended data:

Tax basis for vehicle and vessel license tax:

According to Article 14 of the Provisional Regulations on Travel Tax in People's Republic of China (PRC), which was adopted at the 65438th executive meeting in the State Council on February 27th, 2006 and came into force on June 30th, 2007:

On September 3rd 195 1 The Provisional Regulations on Vehicle and Vessel License Tax issued by the State Council and the Provisional Regulations on Vehicle and Vessel Use Tax issued by the State Council on September 5th shall be abolished at the same time.

The original vehicle and vessel license tax was abolished together with the vehicle and vessel use tax, and the vehicle and vessel tax was levied from June 65438+ 10/.

Baidu Encyclopedia-Vehicle and Vessel License Tax

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