一、车船运输业有固定之营业机构,并可保证在营业机构所在地纳税者,应由当地税务机关发给座商纳税证明书(附格式),按一般座商征收工商业税。二、车船运输业,无固定营业地址或虽有固定营业地址,而流动性大,营业情况不易调查者,得采用定期定额办法,或按次征收办法征收工商业税。 First, the motor transport industry has a fixed operating agencies, and can guarantee the taxpayers located in the place of business, should be issued by the local tax authorities seizure tax certificate (with format), according to the general commercial tax levied. Second, the vehicle and ship transport, no fixed business address or fixed business address, and large liquidity, business conditions are not easy to investigate, have adopted fixed-term approach, or by the collection of business tax.