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車船使用牌照稅的稅額標(biāo)準(zhǔn)分為“車輛使用牌照稅稅額標(biāo)準(zhǔn)”和“船舶使用牌照稅稅額標(biāo)準(zhǔn)”。車輛使用牌照稅的計(jì)稅標(biāo)準(zhǔn)為應(yīng)納稅車輛的數(shù)量或者凈噸位。船舶使用牌照稅的計(jì)稅標(biāo)準(zhǔn)為應(yīng)納稅船舶的凈噸位或者載重噸位。
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