财政部、国家税务总局最新发布的《中华人民共和国车船税暂行条例实施细则》规定,从2007纳税年度起,车船税依照新规定计算缴纳。其中载客汽车年税额并未“一刀切”为360元起,细则规定,发动机气缸总排气量小于等于1升的微型汽车年税额应在60元至480元之间。 Ministry of Finance, State Administration of Taxation recently released “People’s Republic of China on the implementation of the Provisional Regulations on travel tax” provides that from 2007 tax year, travel tax calculated in accordance with the new provisions. Including tax annual passenger car does not “across the board” for 360 yuan, the rules provide that the total displacement of the engine cylinder less than or equal to 1 liter of mini-car annual tax should be between 60 to 480 yuan.