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财预〔2 0 0 1〕4 0号2 0 0 1年 1月 2 1日各省、自治区、直辖市、计划单列市财政厅 (局 )、国家税务局 :为便于预算管理 ,根据《中华人民共和国车辆购置税暂行条例》(国务院令第 2 94号 )及《国务院批转财政部、国家计委等部门〈交通和车辆税费改革实施方案〉的通知》(国发〔2
Finance Bureau (Bureau), State Administration of Taxation: To facilitate budget management, according to the provisions of the “People’s Republic of China Provisional Regulations on Vehicle Acquisition Tax ”(State Council Decree No.294) and" Circular of the State Council on Approving the Implementation of Tax and Fee Reform for Transportation and Vehicles by the Ministry of Finance and the State Development Planning Commission