Do trailers at tourist attractions have to pay travel tax?

Sightseeing bus, a scenic spot, does not need to pay travel tax.

Because sightseeing bus in the scenic spot is an operating vehicle, it is not allowed to leave the scenic spot, so there is no need to pay travel tax.

According to Article 1 of People's Republic of China (PRC) Vehicle and Vessel Tax Law, within the territory of People's Republic of China (PRC), the owner or manager of the vehicle and vessel specified in the Table of Vehicle and Vessel Tax Items and Taxes attached to this law is the taxpayer of the vehicle and vessel tax and shall pay the vehicle and vessel tax according to this law. Article 4 Vehicle and vessel taxes may be reduced or exempted for vehicles and vessels that save energy and use new energy; If it is really necessary to reduce or exempt taxes due to serious natural disasters and other special reasons, it may be reduced or exempted. Specific measures shall be formulated by the State Council and reported to the NPC Standing Committee for the record.