欢迎扫描下方二维码关注： 大家知道吗？家里的汽车每年都要缴纳车船税哦，它主要由保险公司代扣代缴，这样既方便又快捷。那保险公司是否已经为我们代扣代缴 了车船税？车船税完税证明要怎么开具？这该如何去操作呢？下面申税小微带大家一起学习一下。 查询保险公司代扣代缴车船税的方法 一 来源 上海税务 欢迎扫描下方二维码关注： 1. 选择自然人登录电子税务局，如果没有注册账号，需要先进行注册 ，填写相关身份信息、设置密码等完成注册流程。已有账号的 直接登录即可。 2.点击【公众服务】后，选择【公众查询】，点击【车船税信息查询】模块。 3.在车船税信息查询页面，输入车辆识别号（即车架号）等相关信息，注意车架号一定要准确无误，否则可能无法查询到正确结果。 4.点击【查询】按钮，系统显示车辆税款所属期2020年及之后年度的车船税缴纳信息，包括缴纳金额、缴纳时间等详细内容。 车船税完税证明开具方法 二 1. 以自然人身份登录电子税务局App ，进入首页，选择开具税收完税证明模块。 2. 选择表格式完税证明后 ，自主设定缴款日期范围；在"征收项目"中选择"车船税"；"企业身份"需勾选"委托方"；"被委托方"选择为 您代缴车船税的保险 ...

Group 1 - The article discusses whether various types of vehicles and vessels are required to pay vehicle and vessel tax [4][5][6] - Recreational vehicles, also known as RVs, are classified as passenger vehicles and are subject to vehicle and vessel tax based on the tax unit and annual benchmark tax amount for passenger vehicles [4] - Trailers are defined as non-motorized road vehicles that require a motor vehicle or tractor for normal operation and are also subject to vehicle and vessel tax [5] - Multi-purpose vehicles, designed primarily for transporting goods but capable of carrying passengers, are required to pay vehicle and vessel tax based on the tax unit and annual benchmark tax amount for freight vehicles [6] Group 2 - Tractors are classified as self-propelled machinery primarily used for towing and driving operational machinery and are exempt from vehicle and vessel tax according to the relevant tax regulations [5] - Certain vessels and vehicles are exempt from vehicle and vessel tax, including fishing vessels, military vehicles, police vehicles, and emergency rescue vehicles [5] - The article outlines provisions for tax reductions or exemptions for energy-saving and new energy vehicles, as well as for those affected by natural disasters or other special circumstances [5]

Core Viewpoint - The narrowing decline in tax revenue indicates a stabilizing Chinese economy, but the divergence between GDP and tax revenue continues to widen, with a projected gap of -8.4% in 2024 and -8.9% in Q1 2025 without significant tax cuts [1][2]. Tax Revenue Trends - In the first five months of 2025, national tax revenue reached 79,156 billion yuan, a decline of 1.6%, with the drop narrowing by 0.5 percentage points compared to the previous months [2]. - Different tax categories showed varied performance: domestic VAT, consumption tax, and personal income tax increased year-on-year, while import VAT, tariffs, and corporate income tax decreased [2]. Economic Factors Influencing Tax Revenue - The divergence between tax revenue and GDP growth is attributed to multiple factors, including macroeconomic price influences and structural industry changes [3]. - The GDP data reflects real growth excluding price effects, while tax revenue includes price changes, leading to discrepancies, especially in a low inflation environment [5]. PPI Impact - The Producer Price Index (PPI) has a significant effect on tax revenue, with a negative PPI contributing to lower nominal GDP growth and affecting tax bases for VAT and corporate income tax [7][9]. - In May, PPI fell by 0.4% month-on-month and 3.3% year-on-year, impacting tax revenue from value-added and corporate income taxes due to lower product prices [9][10]. Corporate Income Tax Trends - Corporate income tax revenue declined by 2.5% year-on-year in the first five months of 2025, with a projected annual decrease of 0.5% for 2024, primarily due to shrinking corporate profits [11]. - Factors contributing to profit contraction include PPI pressure, slowing demand, and the impact of tax incentives on taxable profits [12][13]. Structural Changes in Industries - Tax revenue is highly concentrated in a few industries, such as manufacturing and real estate, which are currently undergoing adjustments, affecting overall tax contributions [15]. - The transition from traditional fuel vehicles to electric vehicles is altering the tax base, as many new energy vehicle companies are not yet profitable, leading to reduced corporate income tax contributions [15]. Personal Income Tax Recovery - Personal income tax revenue increased by 8.2% year-on-year in the first five months of 2025, driven by economic recovery, improved tax administration, and increased income from financial market activities [18][19]. - The growth in personal income tax is supported by the rebound in service industries and contributions from flexible employment and emerging professions [19].