车辆购置税:费税改革大步伐

• 作 者: 廋晋 周洁
• 出 处: 汽车与安全
• 发表日期: 2001年09期
• 关键词: 车辆购置附加费 费税 车购税 新税种 税务机关 解缴 破茧而出 中央国库 汽车用户 资金运行效率

从2001年1月1日起,车辆购置税作为一个新税种,在迎接新世纪的欢庆声中登场。我国正式开征车辆购置税,取代征收了15年的车辆购置附加费。车购税的开征表明,我国费改税改革经过多年艰难酝酿,终于破茧而出。 车购费寿终正寝 车购税是由于车辆购置附加费转化而来。1985年,国务院作出开征车辆购置附

From January 1, 2001 onwards, the vehicle purchase tax as a new tax, in the greetings of the new century celebrations debut. China formally introduced vehicle purchase tax, replacing the collection of 15 years of vehicle purchase surcharge. Car purchase tax levy shows that the reform of China’s tax reform after years of difficult brewing, and finally cocoon out. Vehicle purchase tax is due at the end of the car purchase surcharge converted. In 1985, the State Council made a purchase of vehicles attached