2011年12月19日国家税务总局决定对《车辆购置税征收管理办法》作如下修改:一、增加一条,作为第六条:“购买二手车时,购买者应当向原车主索要《车辆购置税完税证明》(以下简称完税证明)。”购买已经办理车辆购置税免税手续的二手车,购买者应当到税务机关重新办理申报缴税或免税手续。未按规定办理的,按征管法的规定处理 December 19, 2011 The State Administration of Taxation decided to make the following changes to the Measures for the Administration of the Collection of Motor Vehicles Acquisition Levy as follows: 1. Add one Article as Article 6: “When buying a used car, the purchaser shall ask the original owner for the” Vehicle Acquisition Tax Proof of duty-paid “(hereinafter referred to as the duty-paid certificate).” Purchase of used vehicles that have already handled the vehicle purchase tax exemption formalities shall be handled by the tax authorities at the same time. Failure to do so according to the provisions of the law on the collection and disposal