我国车辆购置税实行法定减免税,按照《中华人民共和国车辆购置税暂行条例》(中华人民共和国国务院令第294号)第九条的规定,车辆购置税的减、免,按照下列规定执行:1.外国驻华使馆、领事馆和国际组织驻华机构及其外交人员自用的车辆免税;2.中国人民解放军和中国人民武装警察部 China’s vehicle purchase tax statutory tax relief, in accordance with the “People’s Republic of China Provisional Regulations on the purchase of vehicles,” (People’s Republic of China State Council Decree No. 294) Article IX, vehicle purchase tax relief, exemption, in accordance with the following provisions: 1 Tax exemption for vehicles for personal use by foreign embassies, consulates, foreign agencies stationed in China and diplomatic personnel of foreign organizations in China; 2. Chinese People’s Liberation Army and Chinese People’s Armed Police