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交通和车辆税费改革,是国家税费改革的突破口,而车辆购置税的出台,又是交通和车辆税费改革的突破口,国务院要求初战必胜。因此,车购费改税工作开局是否顺利,对国家税费改革有着重大的影响。目前车购税的征收暂由国税部门委托交通部门的车购费稽征机构负责代征,自2001年1月1日起施行至今已一年,一年来车购税的代征情况如何呢?不久前,一位基层税务干部寄给编辑部的来信中,反映出了车购税在代征过程中暴露出的种种弊端。本刊编辑部给予了密切的关注并随即组织记者进行了调查。
The reform of taxes and fees on transport and vehicles is a breakthrough in the reform of state taxes and fees. The introduction of the vehicle purchase tax is also a breakthrough in the reform of taxes and fees for transportation and vehicles. The State Council demands that the initial battle be win. Therefore, the car purchase tax reform started smoothly, the reform of the national tax has a significant impact. The current vehicle purchase tax levied by the tax department commissioned by the traffic department of the vehicle purchase fee collection agencies responsible for collecting levy, since January 1, 2001 has been implemented for one year now, one year car purchase tax on behalf of the situation? Not long ago, a letter sent by the grassroots tax cadres to the editorial department reflected the drawbacks that the vehicle purchase tax had exposed during the process of surrender. Our editorial department has given close attention and immediately organized a survey of reporters.