车船税自行申报业务指引

Group 1 - The article discusses the tax rates for various types of vehicles and vessels, including trucks, trailers, and boats, with specific rates such as 16 yuan per ton for trucks and specialized vehicles, and 600 to 2000 yuan per meter for yachts [4] - It outlines the self-declaration process for vehicle and vessel tax, indicating that taxpayers can use the Guangxi Electronic Tax Bureau or tax service halls for tax declaration [5] - The article provides a step-by-step guide for using the electronic tax bureau for self-declaration, including logging in, selecting the tax type, and submitting the declaration [6][8][11] Group 2 - The article explains the value-added tax (VAT) system in China, which is based on the value added at each stage of production and ultimately borne by consumers [18] - It categorizes VAT taxpayers into two types: small-scale taxpayers and general taxpayers, with different tax rates applicable [21] - The article details the calculation methods for VAT, including general and simplified methods, and outlines the circumstances under which VAT is not applicable [22][23]