车船使用税是我国较早征收的一个税种。早在１９５０年１月中央人民政府政务院颁布的《全国税政实施要则》中，就确定了在全国范围内对车船统一征收使用牌照税。１９５１年９月，中央政府政务院正式颁布并实施《车船使用牌照税暂行条例》。１９７３年简化税制，全国试行工... Vehicle tax is a tax collected earlier in our country. As early as January 1950, the Central People’s Government, the State Council promulgated the “Guidelines for the Implementation of the National Tax Policy”, it has been determined that the vehicle tax will be levied on a unified basis across the country. In September 1951, the Central Government Government Administrative Office formally promulgated and implemented the “Provisional Regulations on the License for Motor Vehicle and License for Use of Vehicles and Vehicles”. Simplified tax system in 1973, the national pilot ...