浅析车辆购置税税源控管的有效途径

现行车辆购置税是由过去的车辆购置附加费转化而来的，半年多的税收实践证明费改税是成功和必要的，目前在车购税征管上还存在不少问题，造成原因是多方面的，应引起高度重视，要采取有效措施改进车购税征管工作，提高征管力度。

Simply analysis on effective control and management way of tax resource of vehicle purchase tax

the paper points out that the past additional pay for vehicles purchase had converted into existing vehicles purchase tax. And by tax revenues for half year the reform is proved to be successful and necessary. But at present during the course of levying and managing vehicles purchase tax many problems still exist. The reasons of problems are analyzed. And some effective measures for improving the work of levying and managing vehicles purchase tax are provided in this paper. In addition, enhancing strength of levying and managing tax is also greatly imperative.