国家税务总局为加强车辆购置税征收管理工作,根据《中华人民共和国税收征收管理法》、《中华人民共和国税收征收管理法实施细则》和《中华人民共和国车辆购置税暂行条例》,于2005年11月1 5日制定了《车辆购置税征收管理办法》(国家税务总局第15号令),自2006年1月1日起施行。车 In order to strengthen the collection and management of vehicle purchase tax, the State Administration of Taxation, in accordance with the Law of the People’s Republic of China on the Administration of Tax Collection, the Detailed Rules for the Implementation of the Law of the People’s Republic of China on the Administration of Tax Collection and the Provisional Regulations of the People’s Republic of China on Vehicle Acquisition Tax, On January 15, the “Administrative Measures on the Collection of Vehicles’ Purchase Tax” (Order No. 15 of the State Administration of Taxation) was enacted and came into force on January 1, 2006. car