Taxpayers: Any individual that owns and uses his vehicle within the administrative area of this Municipality is the taxpayer of the usage tax.

 
  • 一、納稅義務(wù)人:凡在本市行政區域內擁有并且使用機動(dòng)車(chē)的個(gè)人為車(chē)船使用稅納稅義務(wù)人。
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