中华人民共和国船舶吨税法Article 6In force吨税由海关负责征收。海关征收吨税应当制发缴款凭证。应税船舶负责人缴纳吨税或者提供担保后,海关按照其申领的执照期限填发吨税执照。Laws · NPC Standing Committee · In force from October 26, 2018Article 5Back to full textArticle 7