车船使用税征管需完善□温思南鲍春玉当前，车船使用税征管存在较多问题：一是适用两个条例，即国内单位和个人实行国务院１９８６年颁布的《车船使用税暂行条例》，三资企业、外国企业和外国人适用建国初期颁布的《车船使用牌照税暂行条例》，不能体现“公平税负、简化税... At present, there are many problems in the collection and administration of travel tax: First, two regulations are applied: that is, the domestic units and individuals implement the Provisional Regulations on the Use of Taxes on Vehicles and Vehicles promulgated by the State Council in 1986, , Foreign enterprises and foreigners applicable to the early founding of the PRC promulgated the “Provisional Regulations on License Plate Vehicle License” can not reflect "fair tax burden, simplified tax ...