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]

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]