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国家税务总局公告2015年第83号为进一步规范车船税管理,促进税务机关同其他部门协作,提高车船税管理水平,国家税务总局制定了《车船税管理规程(试行)》,现予发布,自2016年1月1日起施行。特此公告。2015年11月26日车船税管理规程(试行)第一章总则第一条为进一步规范车船税管理,提高车船税管理水平,促进税务机关同其他部门协作,根据《中华人民共和国车船税法》(以下简称车船税法)及其实施条例以及相关法律、法规,制定本规程。
Announcement of the State Administration of Taxation No. 83 of 2015 In order to further regulate the administration of motor vehicle and vessel tax and promote the cooperation between the tax authorities and other departments and improve the administration level of travel tax, SAT has formulated the Regulations on Administration of Motor Vehicle Taxes (Trial) January 1, 2016 shall come into force. Special announcement. November 26, 2015 Chapter One General Provisions Article 1 In order to further regulate the administration of travel tax, raise the management level of travel tax, and promote the cooperation between the tax authorities and other departments, according to the Regulations of the People’s Republic of China on the Travel and Ships Tax (Trial) Hereinafter referred to as travel tax) and its implementing regulations and relevant laws and regulations, the development of this code.