2015 车船税怎么交

How to Pay Vehicle and Vessel Tax in 2015

车船税是以车船（车辆和船舶）为征税对象，向拥有车船的单位和个人征收的一种税。在 2015 年，车船税的缴纳方式主要有以下几种：

The vehicle and vessel tax is a kind of tax levied on units and individuals who own vehicles and vessels. In 2015, the main ways to pay the vehicle and vessel tax were as follows:

首先，和交强险一起交。很多地方都是通过投交强险时一齐缴纳。一般来说新车的车船税只须交从上牌之月起至当年年底这些月份的税。

First, it could be paid together with the compulsory traffic insurance. In many places, it was paid together when purchasing the compulsory traffic insurance. Generally speaking, for a new vehicle, the vehicle and vessel tax only needed to be paid from the month of license plate registration to the end of the current year.

其次，纳税人可以自行向主管税务机关申报缴纳车船税。纳税人自行向主管税务税机关申报缴纳车船税的，纳税地点为车船登记地；依法不需要办理登记的车船，纳税地点为车船的所有人或者管理人的所在地。

Secondly, taxpayers could declare and pay the vehicle and vessel tax to the competent tax authority by themselves. If taxpayers declared and paid the vehicle and vessel tax to the competent tax authority by themselves, the tax payment location was the registration place of the vehicle and vessel; for vehicles and vessels that did not need to be registered according to law, the tax payment location was the place where the owner or manager of the vehicle and vessel was located.

另外，有些地区设立了便民服务窗口，纳税人也可以带上需要的材料去当地的便民服务窗口缴纳。同时，纳税人还可以在办理登记或检验的时候，把车船税一同缴了。

In addition, some areas have set up convenient service windows, and taxpayers could also bring the necessary materials to the local convenient service window to pay. At the same time, taxpayers could also pay the vehicle and vessel tax when handling registration or inspection.

需要注意的是，由于从事机动车交通事故责任强制保险业务的保险机构为机动车车船税扣缴义务人。纳税人在办理机动车交通事故责任强制保险业务时，应当一并缴纳车船税；如果已经自行申报缴纳了车船税，应当提供机动车的完税证明。

It should be noted that since the insurance institutions engaged in the compulsory traffic insurance business of motor vehicles were the withholding agents of the vehicle and vessel tax of motor vehicles. When taxpayers handled the compulsory traffic insurance business of motor vehicles, they should pay the vehicle and vessel tax together; if they had already declared and paid the vehicle and vessel tax by themselves, they should provide the tax payment certificate of the motor vehicle.

纳税人在办理机动车相关登记和定期检验手续时，公安机关交通管理部门将对车船税完税情况实施核查，对没有提供依法纳税或者免税证明的，不予办理相关手续。

When taxpayers handled the relevant registration and regular inspection procedures of motor vehicles, the traffic management department of the public security organ would verify the tax payment situation of the vehicle and vessel tax. If no proof of tax payment or tax exemption in accordance with the law was provided, the relevant procedures would not be handled.

总之，按时、足额缴纳车船税是每个车主应尽的义务，这不仅有助于维护国家税收秩序，也能保障自身的合法权益。

In conclusion, paying the vehicle and vessel tax on time and in full is the obligation of every vehicle owner. This not only helps maintain the national tax order but also protects the legitimate rights and interests of the vehicle owners themselves.