国家税务总局关于进一步加强车船使用税征管工作的通知

• 出 处: 涉外税务
• 发表日期: 2005年05期
• 关键词: 车船使用税 国家税务总局 税源 车船 地方税务局 税种 地方税务机关 适用税额 计划单列市 税收数据

各省、自治区、直辖市和计划单列市地方税务局:车船使用税开征以来,各级地方税务机关结合本地实际,不断探索新的征管方式,在加强征管、组织收入方面做了大量工作,取得一定成效。但从全国看,车船使用税的征收管理工作仍然比较薄弱,主要表现在:一些地方对小税种的征管不够重视,管

Local tax bureaus of all provinces, autonomous regions, municipalities directly under the Central Government and cities specifically designated in the state plans: Since the introduction of travel tax, the local tax authorities at all levels have continuously explored new modes of collection and management based on local conditions and have done a great deal of work in strengthening the collection and management of revenue and earmarking some achievements . However, from a national point of view, the collection and administration of travel tax on motor vehicles and vessels is still relatively weak. The main features are as follows: In some places, the tax collection and administration of small taxes are not taken seriously.