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Notice of the Shanghai Municipal People's Government on Issuing the Provisions on the Implementation of Vehicle and Vessel Tax in Shanghai Municipality [Effective]
上海市人民政府关于印发《上海市车船税实施规定》的通知 [现行有效]
【法宝引证码】

Notice of the Shanghai Municipal People's Government on Issuing the Provisions on the Implementation of Vehicle and Vessel Tax in Shanghai Municipality 

上海市人民政府关于印发《上海市车船税实施规定》的通知

(No. 4 [2019] of the Shanghai Municipal People's Government) (沪府规〔2019〕4号)

The people's governments of all districts of Shanghai Municipality; and all commissions, offices and bureaus of the Shanghai Municipal People's Government: 各区人民政府,市政府各委、办、局:
The Provisions on the Implementation of Vehicle and Vessel Tax in Shanghai Municipality are hereby issued to you for your conscientious compliance and implementation. 现将《上海市车船税实施规定》印发给你们,请认真按照执行。
Shanghai Municipal People's Government 上海市人民政府
January 19, 2019 2019年1月19日
Provisions on the Implementation of Vehicle and Vessel Tax in Shanghai Municipality 上海市车船税实施规定
These Provisions are developed in accordance with the Vehicle and Vessel Tax Law of the People's Republic of China and the Regulation on the Implementation of the Vehicle and Vessel Tax Law of the People's Republic of China and in light of the local circumstances of this Municipality. 根据《中华人民共和国车船税法》和《中华人民共和国车船税法实施条例》,结合本市实际,制定本实施规定。
I. Within the scope of this Municipality, all owners or managers of vehicles and vessels as prescribed in the Schedule of Vehicle and Vessel Tax Items and Amounts as attached to the Vehicle and Vessel Tax Law of the People's Republic of China (hereinafter referred to as “vehicles and vessels”) are payers of vehicle and vessel tax and shall pay vehicle and vessel tax as required.   一、凡在本市范围内属于《中华人民共和国车船税法》所附《车船税税目税额表》规定的车辆、船舶(以下简称“车船”),其所有人或管理人为车船税纳税人都应当按照规定缴纳车船税。
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