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车船使用税是以车、船为课税对象,按其种类、大小和使用性质,实行定额征收的一种税。在我国,对车船征税由来已久。汉代“算缗钱”的课征对象,就包括车船在内。《史记·平准书》记载“西汉元光六年(公元前129年)初算商车;元狩四年(公元前119年),初算缗钱。”当时规定:“平民车一辆,征税一算,商人加倍。船五丈以上,征税一算。”“算”是单位税额,每“算”二十钱。明代也对船只征税,名曰“船料”,规定按船只载料多少和运途远近计算征税。后因丈量估料繁难,改以船只梁头的广狭为计税标准,从五尺到三丈六尺,分等定
Taxes on motor vehicles and vessels are tax-based vehicles and ships, and they are subject to a fixed-rate tax according to their type, size and nature of use. In our country, it is a long time to tax the motor vehicles and vessels. The Han Dynasty “count money” the object of levy, including the car included. “Records of the Historian · Huichun Shu” records “Six years of the Western Han Dynasty Yuan Dynasty (129 BC) preliminary business car; Yuen hunting four years (119 BC), the beginning of money ...” At that time, “a civilian car , Tax a count, businessmen doubled. Ship Wuzhang above, a tax. ”“ Count ”is the unit tax, each“ count ”twenty money. The Ming Dynasty also taxed ships, saying “ship material”, provided by the ship how much and how far transport tax calculation. After the estimation of difficult because of the measurement, change the widening of the vessel beam head for the tax standard, from five feet to three feet six feet, grading