现行车船使用税难以适应社会主义市场经济发展的要求 ,尤其是面对燃油税的开征和加入WTO在即 ,进一步完善车船使用税势在必行。主要包括 :(1)将车船使用税更名为车船税 ,还其财产税性质 ;(2 )合并内外税制 ;(3 )调整计税依据 ;等。 The current travel tax can hardly meet the requirements of the socialist market economy. In particular, in the face of the introduction of the fuel tax and the accession to the WTO, it is imperative to further improve the tax on travel by vessels. Mainly include: (1) the use of vehicles and vehicles tax renamed the travel tax, but also the nature of property tax; (2) the merger of internal and external tax system; (3) to adjust the tax base;