国税函[2005]756号2005年7月2日各省、自治区、直辖市和计划单列市国家税务局:根据党中央、国务院关于税费改革的决策部署,2005年1月1日起,车辆购置税(以下简称车购税)正式由国家税务局征收。为保证车购税征管工作正常运转,现将过渡期内车购税机构设置及有关问题通知如下:一、 State Taxation Bureau of all provinces, autonomous regions, municipalities directly under the Central Government, and cities specifically designated in the state plan: According to the decision-making arrangements of the Party Central Committee and the State Council on the reform of taxes and fees, as of January 1, 2005, the vehicle purchase tax (Hereinafter referred to as vehicle purchase tax) was formally collected by the State Taxation Bureau. In order to ensure the normal operation of car purchase tax collection and management, we hereby notify the following about the establishment of car purchase tax agencies and related issues during the transition period: