车船税知多少？

Group 1 - The article discusses the tax collection process for vehicle and vessel tax, highlighting that insurance companies act as withholding agents for this tax when collecting insurance premiums [7][8]. - It is noted that the tax payment location is determined by the registration location of the vehicle or vessel, or the location of the taxpayer if no registration is required [6]. - The article mentions that this year, the amount of vehicle and vessel tax collected by insurance companies has more than doubled compared to previous years due to the inclusion of unpaid taxes from prior years [8]. Group 2 - The withholding agents are responsible for collecting both current and any overdue vehicle and vessel taxes, along with any applicable late fees, when processing insurance payments [8]. - Taxpayers who do not have a withholding agent must self-report and pay the vehicle and vessel tax to the relevant tax authority [7].