新世纪伊始，从２００１年１月１日起，《中华人民共和国车辆购置税暂行条例》正式实施，由车辆购置税取代了车辆购置附加费。 车辆购置费改税这一举措的出台，其主要变化是：征收部门由过去的交通系统征收改为由国家税务机关征收；征收的资金由过去的交通系统逐级上交国库改为 Beginning of the new century, from January 1, 2001 onwards, “People’s Republic of China Vehicle Provisional Regulations on Purchase of Taxes,” the official implementation of the vehicle purchase tax to replace the vehicle purchase surcharge. The main changes are: the tax collection department has been levied from the previous transportation system instead levied by the state tax authorities; the levied funds have been turned over from the previous transportation system to the treasury level to