所有车船都需要缴纳车船税吗？

Group 1 - The article discusses the exemption of vehicle and vessel tax for certain categories, including tractors, electric vehicles, and fuel cell vehicles, as per relevant tax regulations [4][5]. - It highlights that domestic units and individuals renting foreign-flagged vessels are also exempt from vehicle and vessel tax [6]. - Specific categories of vessels, such as fishing boats, military vehicles, and emergency rescue vehicles, are listed as exempt from the tax [7]. Group 2 - The article emphasizes that energy-saving and new energy vehicles may qualify for tax reductions or exemptions, particularly for those affected by natural disasters or other special circumstances [8]. - It mentions that not all new energy vehicle models are eligible for vehicle purchase tax exemptions, indicating a need for careful consideration [12]. - The article provides information on the application process for tax refunds in certain situations, although specific details are not included [9].