本文结合原车购费开征十六年来县 (市 )级征收工作的实际情况 ,总结经验 ,找出差距 ,分析原因 ,落实整改。对车购税开征提出了“承上启下、政策延续 ;抓住源头、事半功倍 ;统一标准 ;健全手续 ;有的稽查 ,依法追缴”的办法和措施。希望能引起车购税主管部门领导的重视和支持 ,并与全国县 (市 )级车购税征管人员共勉。 This paper combines the actual situation of the acquisition of the original car purchase county level (city) level sixteen years, summing up experience, find out the gap, analyze the reasons for the implementation of rectification. The car purchase tax levied on the “up and down, the policy continuation; seize the source, do more with less; unified standards; sound procedures; and some inspection, recovery according to law” measures and measures. Hoping to arouse the attention and support from the leaders of automobile purchase tax authorities and encourage them with the collection and tax collection and management staff of the county (city) level.