车船使用税是对行驶于我国公共道路的车辆和航行于国内河流、湖泊或领海口岸的船舶，按其种类、吨位和规定的税额计算征收的一种税。车船使用税的纳税人是我国境内拥有并且使用车船的单位和个人。凡在我国境内使用的车船，包括机动车和非机动车、机动船和非机动船，都属于车船 The tax is a tax levied on vehicles traveling on public roads in our country and ships navigating at domestic rivers, lakes or territorial sea ports by their type, tonnage and prescribed tax amount. The taxpayers who use the tax on motor vehicles and vessels are units and individuals that own and use motor vehicles and vessels in our country. All the vehicles and vessels used in our country, including motor vehicles and non-motor vehicles, motor boats and non-motorized vessels, are all vehicles and vessels