根据财政部财会[2000]18号文的规定,企业购置应税车辆,按规定交纳的车辆购置税,应借记“固定资产”等科目,贷记“银行存款”科目。笔者认为,上述会计处理不够完整,企业按规定交纳的车辆购置税,作为国家统一征收的一项税收,应与其他税收一样,纳入“应交税金”科目核算,即应在“应交税金”科目下增设“应交车辆购置税”明细科目。会计处理时:借记“固定 According to the document of Cai Kuai [2000] No. 18 of the Ministry of Finance, enterprises purchasing taxable vehicles and paying the vehicle purchase tax according to the regulations shall debit the ”fixed assets“ and other subjects and credit the ”bank deposits“ account. The author believes that the accounting treatment is not complete enough, enterprises required to pay vehicle purchase tax, as a national tax levied by a unified, should be the same as other taxes, included in the ”tax payable“ subjects accounting, that should be ”should Taxes “subjects added ” should be submitted to the vehicle purchase tax “detailed subjects. Accounting treatment: Debit ”fixed