1.2011年12月19日国家税务总局令第27号公布2.自2012年1月1日起施行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 1. Dec. 19, 2011 Order of the State Administration of Taxation No. 27 Announcement 2. Since January 1, 2012, the State Administration of Taxation has decided to make the following changes to the Measures for the Administration of the Collection of Vehicle Acquisition Tax: 1. Add an Article as the sixth Article: “When buying a used car, the purchaser shall ask the original owner for the certificate of duty-paid vehicle purchase tax (hereinafter referred to as the duty-paid proof).” The purchase of a used car that has already processed the vehicle purchase tax exemption shall pay the tax