中华人民共和国车船税法实施条例Article 13In force已完税或者依法减免税的车辆,纳税人应当向扣缴义务人提供登记地的主管税务机关出具的完税凭证或者减免税证明。Administrative Regulations · State Council · In force from —Article 12Back to full textArticle 14