多选题
下列拥有的车船，免缴车船税的有（）
发布日期：2020-04-13
捕捞、养殖渔船
合我国缔结条约的使馆、领事馆其他外籍人员专用车
和我国缔结条约的使馆、领事馆大使专用车
武警专用的车船
试题解析
车船税
所谓车船税，是指在中华人民共和国境内的车辆、船舶的所有人或者管理人按照中华人民共和国车船税法应缴纳的一种税。从2007年7月1日开始，有车族需要在投保交强险时缴纳车船税。2018年8月1日，财政部、税务总局、工业和信息化部、交通运输部下发《关于节能新能源车船享受车船税优惠政策的通知》，要求对符合标准的新能源车船免征车船税，对符合标准的节能汽车减半征收车船税。
- 中文名
- 车船税
- 类别
- 税收的一种
- 征收对象
- 车辆
- 外文名
- vehicle and vessel use tax
- 实施时间
- 2007年7月1日
车船
车船是在桨的基础上加以改进和设计的，桨用手力，而车船使用脚力，确为古代一项重大的船舶技术发明。
- 中文名
- 车船
- 出处
- 《南齐书》
- 地区
- 中国
- 始于
- 南北朝(420～589)
- 用途
- 作战等
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其他考试
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