【操作指引】车船税自行申报业务指引

Tax Categories and Amounts - The vehicle and vessel tax in Guangxi is categorized based on engine displacement and type, with specific annual tax amounts ranging from 60 yuan for vehicles with engine displacement of 1.0 liters or less to 4,500 yuan for vehicles over 4.0 liters [2] - Passenger cars are taxed based on engine size, with rates of 360 yuan for 1.0 to 1.6 liters, 720 yuan for 2.0 to 2.5 liters, and up to 3,000 yuan for 3.0 to 4.0 liters [2] - Commercial vehicles and trailers are taxed based on weight, with rates of 16 yuan per ton for commercial vehicles and 8 yuan per ton for trailers [2] Self-Declaration Process - Taxpayers can declare vehicle and vessel taxes through the Guangxi Electronic Tax Bureau or at tax service halls if their insurance institutions do not collect the tax on their behalf [3] - The tax must be paid at the location of vehicle registration for registered vehicles, while unregistered vehicles should pay at the location of the owner or manager [3] Electronic Tax Bureau Submission Guidelines - To submit tax declarations, users must log into the new electronic tax bureau, navigate to the tax declaration section, and select the "vehicle and vessel tax" card to access the detailed tax source table [4] - The submission can be done through a confirmation method by selecting the vehicles to declare and clicking submit, or through a form-filling method [5]