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车船使用税 [chē chuán shǐ yòng shuì]
operation tax of vehicle and ship
- 在办理交强险的时候,保险公司是车船使用税的法定扣缴义务人,保险公司在收取交强险的时候,必须代收车船使用税.
Dealing with when making strong narrow pass, insurance company is car boat royalities is legal withhold obligor, insurance company makes strong narrow pass in collection when, must take the place of royalities of boat stopping a car. - 国内各省、市投资者兴办生产型企业，自生产经营之日起，五年内免征企业所得税、车船使用税和房产税，建设期间免征土地使用税。
For any investor all over the country that starts production enterprise, enterprise income tax, vehicle and ship usage tax is exempted within five years since the day of business starting, and land usage tax is exempted during construction. - 属于地方财政的收入包括营业税，地方企业所得税，个人所得税，城镇土地使用税，固定资产投资方向调节税，城镇维护建设税，房产税，车船使用税，印花税，屠宰税，农牧业税，农业特产税，耕地占用税，契税，增值税25%部分，证券交易税（印花税）50%部分和除海洋石油资源以外的其他资源税。
The revenue of the local governments includes business tax, income tax of the enterprises subordinate to the local government, personal income tax, tax on the use of urban land, tax on the adjustment of the investment in fixed assets, tax on town maintenance and construction, tax on real estates, tax on the use of vehicles and ships, stamp tax, slaughter tax, tax on agriculture and animal husbandry, tax on special agricultural products, tax on the occupancy of cultivated land, contract tax, 25% of the value added tax, 50% of the tax on stock dealing (stamp taxo and tax on resources other than the ocean petroleum resources.
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