车辆购置税是我国近几年在税务方面研究与讨论的热点,完善相关政策、正确征收管理对于我国经济发展、国家税务完善工作以及汽车行业的利益有重要作用。 The vehicle purchase tax is a hot spot in the tax research and discussion in recent years in our country. It is necessary to improve relevant policies. Correct collection management plays an important role in the economic development of our country, the improvement of taxation in the country and the interests of the automobile industry.