车船税条例规定，( )可以在规定的税额幅度内，根据当地的实际情况，对同一计税标准的车辆确定具体适用税额。
A．省、自治区、直辖市人民政府
B．省、自治区、直辖市国家税务局
C．省、自治区、直辖市地方税务局
D．省、自治区、直辖市财政机关
参考答案：A
解析： 《车船税条例》规定，车辆的具体适用税额由省、自治区、直辖市人民政府在规定的子税目税额幅度内确定，税务局和财政局都是作为政府的职能机构，只能执行政府的规定。
| 情景交际：从方框中选择合适的选项完成对话。 | |
| A: Hi,Vanessa.I'm Jeff Black from Lives of the Very Famous magazine.__ 1 B: Oh,you're welcome.lt's nice to meet you,Jeff. A: Vanessa,our readers want to know what famous people do for vacation.__ 2 B: Well,I'm going to Italy. A: 3 B: It's beautiful…,and it's always sunny and warm! A: Really? 4 B: oh,going to the beach…maybe playing volleyball… A: 5 B: Oh,yes,going sightseeing,going shopping,you know,the usual… A: And how long are you staying? B: Oh，only for 3 weeks. A: Well,that sounds great. | |
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