Vehicle and vessel tax refers to a kind of property tax that is calculated and levied on vehicles and ships that should be registered with public security, transportation, agriculture, fishery, military and other administrative departments according to their types and according to the prescribed tax basis and annual tax standard. According to the regulations, the travel tax should be paid together with the compulsory insurance every year. The travel tax should be levied on an annual basis and paid at one time. The tax payment period is from January 1 to December 31 each year, and overdue fees will be charged, so it will be levied every year. The reference payment standard is the "Travel and Vessel Tax Items and Taxes Table" around the country.

Travel tax is a local tax, so the standard of how much travel tax is different from place to place. Please refer to the tax items and tax amounts of travel tax in various places in detail. For ordinary private cars (less than 9 seats), the standards in several places are: 48 yuan should be paid in Beijing every year, 45 yuan in Shanghai, 42 yuan in Shandong, 4 yuan in Chongqing and 36 yuan in Jiangsu.

travel tax calculation formula: the tax payable in the year of motor vehicle purchase is calculated monthly from the month when the tax obligation occurs. The calculation formula is: tax payable = (annual tax payable /12)* taxable months. For example, car owners who bought cars in Beijing in July should pay travel tax 24 yuan in that year.

according to the regulations, the owner has the obligation to pay the travel tax from the month when the vehicle registration certificate or driving certificate is issued by the vehicle management department. If the owner fails to go through the registration formalities of the vehicle, the month when the vehicle purchase invoice is issued shall be taken as the time when the tax obligation begins.

since January 1, 29, the travel tax will be collected by the compulsory insurance institution, and the vehicle owner can pay the travel tax together with the compulsory insurance. The owner can use the tax payment information on the compulsory insurance policy as proof that the vehicle and vessel tax has been paid this year, and there is no need to issue a tax payment certificate to the local tax authorities. The local tax authorities will no longer entrust banks, postal savings and other departments to collect travel tax.

in addition, for vehicles that do not need to be insured for compulsory insurance according to the regulations, but fall within the scope of travel tax, travel tax should be levied by local tax authorities.