论文部分内容阅读
2000年11月,《中华人民共和国车辆购置税暂行条例》已经国务院常务会议通过,该《条例》自2001年1月1日起施行。由税务部门向所有的汽车、摩托车购置人征收车辆 第三条 车辆购置税的征收范围包括汽车、摩托车、电车、挂车、农用运输车。具体征收范围依照本条例所附《车辆购置税征收范围表》执行。
November 2000, “People’s Republic of China Vehicle Acquisition Tax Provisional Regulations” has been adopted by the State Council executive meeting, the “Ordinance” since January 1, 2001 shall come into force. Vehicles levied by the tax authorities on all motor vehicle purchasers. The scope of levy for the third vehicle purchase tax includes automobiles, motorcycles, trams, trailers and agricultural vehicles. The scope of the specific collection shall be implemented in accordance with the “Scope of Collection of Vehicle Purchase Tax” enclosed in this Regulation.