Tax source collection. Guangdong local tax, vehicle and vessel tax sources have been collected. If you choose to declare the tax source, you need to log in to Guangdong Electronic Taxation Bureau to find it in the tax source collection, and the system will automatically jump to the page of "Information Collection of Vehicle and Vessel Tax Sources". Vehicle and vessel use tax is a kind of behavior use tax. For vehicles driving on public roads and ships sailing in domestic rivers, lakes and ports, vehicle and vessel use tax shall be calculated and levied according to their types, tonnage and prescribed tax amount.