第一条在中华人民共和国境内购置本条例规定的车辆 (以下简称应税车辆 )的单位和个人，为车辆购置税的纳税人，应当依照本条例缴纳车辆购置税。 第二条本条例第一条所称购置，包括购买、进口、自产、受赠、获奖或者以其他方式取得并自用应税车辆的行为。 本条例第一条所称单位 Article 1 Units or individuals that purchase vehicles under the provisions of these Regulations (hereinafter referred to as “taxable vehicles”) within the territory of the People’s Republic of China shall pay the vehicle purchase tax in accordance with these Regulations for the taxpayers purchasing the vehicles. Article 2 The term “purchase” as mentioned in Article 1 of these Regulations includes the purchase, import, production, receipt, award winning or otherwise obtaining and using of taxable vehicles. The unit mentioned in Article 1 of these Regulations