下列对于车船税的说法不正确的是 -题库考试答案搜索网

下列对于车船税的说法不正确的是

单选题

2021-07-17 21:01

A、实行定额税率
B、只就依法在车船管理部门登记车辆征税，依法不需要登记的车辆不征税
C、车船税的纳税义务人包括车船的所有人或管理人
D、车船税由地方税务机关负责征收

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正确答案

B

试题解析

标签：财会金融类税务师税法(一) 税法(二) 涉税服务相关法律财务与会计涉税服务实务第十一章车辆购置税法、车船税法和印花税法

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