近年来，公路运输发展迅速，已成为地方税收主要税源之一。随着运输企业经营方式、经营范围的不断发展变化，同时因税收征管手段落后以及没有相配套的税收法规，致使实际征收工作中存在一些不容忽视的问题。 问题之一，账制不健全，难以准确核实计税收入。从目前的车辆存在形式 In recent years, the rapid development of road transport has become one of the major tax sources for local revenue. With the continuous development and changes in the mode of operation and the business scope of transport enterprises and the backward tax collection methods as well as the lack of supporting tax regulations, some problems that can not be ignored in the actual collection work exist. One of the problems, accounting system is not perfect, it is difficult to accurately verify the tax revenue. The vehicle exists from the current form