以下为句子列表：
英文: The Circular gives clear provisions on the following issues: how to fulfill tax payment application for vehicles that have been put in use without paying tax, how to identify tax calculation basis of such vehicles, collection of tax and late fees of such
中文: 本通知就以下问题给予了明确：关于已使用未完税车辆如何办理纳税申报问题、关于已使用未完税车辆计税依据如何确定问题、关于已使用未完税车辆税款征收及滞纳金问题、关于完税证明问题等。
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