车辆购置税自2005年从交通部门移交国税部门负责征收管理以来,征收量逐年上升,同时由此带来的征管工作日益复杂。文章对当前车购税征管工作进行了整体的描述,同时提出目前存在的包括政策支持、机动车发票管理、车价信息机制、部门信息交换、征收模式等五个方面的问题。针对这几个问题,文章从六个方面提出强化车购税征管工作的构想,以期为车购税征管实务带来些许建议。 Since 2005, when the vehicle purchase tax was transferred from the transportation department to the state tax department for collection and management, the collected amount has been increasing year by year. At the same time, the collection and management of the vehicles has become increasingly complicated. The article describes the current car purchase tax collection work as a whole, at the same time, puts forward five existing problems including policy support, motor vehicle invoice management, pricing information mechanism, departmental information exchange and collection mode. In response to these several issues, the article put forward the conception of strengthening car purchase tax collection and management from six aspects, with a view to bring some suggestions for car purchase tax collection and management.