为配合车辆购置税的开征，做好机动车销售发票的印制和管理工作，总局决定统一机动车销售发票的式样，现就有关问题明确如下：一、凡从事机动车零售业务的单位或个人，在销售机动车（不包括销售旧机动车）收取款项时，必须使用税务机关印制的“机动车销售统一发票”（以下简称 In order to tie in with the introduction of the vehicle purchase tax and do a good job in the printing and management of motor vehicle sales invoices, the Administration decided to unify the design of motor vehicle sales invoices. The relevant issues are hereby clarified as follows: 1. All units or individuals engaged in the retail business of motor vehicles , In the sale of motor vehicles (excluding the sale of used motor vehicles) to collect money, you must use the tax authorities to print “motor vehicle sales uniform invoice” (hereinafter referred to as