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国家税务总局透露,为加强和规范车辆购置税(以下简称车购税)征管,提升税收征管政策的法律级次,税务总局日前颁布《车辆购置税征收管理办法》(以下简称办法)。办法共50条,自2006年1月1日起施行,包括车购税申报程序、免税程序、退税程序、税款征收程序、完税证明的管理程序以及档案资料的管理程序六部分。办法规定,纳税人在办理纳税申报时除如实填写纳税申报表外,还应提
State Administration of Taxation revealed that in order to strengthen and standardize the vehicle purchase tax (hereinafter referred to as vehicle purchase tax) collection and improve the legal level of tax collection and management policies, the State Administration of Taxation recently promulgated the Measures for the Administration of Vehicle Purchase Tax Collection (hereinafter referred to as the Measures). A total of 50 measures, since January 1, 2006 shall come into force, including the car purchase tax reporting procedures, tax exemption procedures, tax refund procedures, tax collection procedures, proof of taxpayers and file management procedures six parts. Measures stipulate that taxpayers in addition to filing tax returns in addition to accurately fill in the tax returns, but also to mention