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一、本办法依据华东区税务管理局东税政字第二二○号通令,自夏季起征收汽车使用牌照税停征季捐之规定,并遵照中央使用牌照税暂行条例草案订定之。二、凡行驶本省公路之汽车,均须向指定之公路管理机关申请检验登记,并向指定之县市税务局按期缴纳使用牌照税,如未依本办法纳税者,不得行驶。三、夏季汽车使用牌照税之税额规定如左:1、乘人小汽车自用一、○○○、○○○元,营业六○○、○○○元。2、双轮或三轮机器脚踏车自用一四四、○○○元,营业八六、四○○元。3、货车与客车:(1)3/4吨车自用六○○、○○○元,营业三六○、○○○元;(2)11/2吨车自用七五○、○○○元,营业四五○、○○○元;
1. The present Measures are based on the No.202 Dongzhengzhengzi of East China Taxation Administration, the provisions of the tax collection and levy collection period for auto use license from summer, and are in accordance with the Provisional Regulations of the Central Government on the Use of License Tax. 2. All vehicles driving on the provincial highway must apply for inspection registration to the designated highway administration authority and pay the license tax on time to the designated county and city taxation authorities. They shall not drive without paying the tax according to these Measures. Third, the provisions of the tax on the use of motor vehicle tax in summer as left: 1, by car for personal use one, ○○○, ○○○ yuan, business 600 ○ ○○ yuan. 2, two-wheeled or three-wheeled bicycle for personal use one four four, ○○○ yuan, business eight six, four thousand yuan. 3, trucks and buses: (1) 3/4 tons of vehicles for their own use 60000000 yuan, business 360, 000 yuan; (2) 11/2 tons of vehicles for their own use 750, ○○○ Yuan, business 4550, ○○○ yuan;