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1·The vehicle purchase tax is derived from vehicle purchase surtax.

车辆购置税是由车辆购置附加费转化而来。

2·On January 2009, under the stimulation of new fuel tax and vehicle purchase tax halve policy under 1.6 liters (inclusive) delivery capacity, the Chinese automobile market has changed.

2009年1月，在燃油税新政和1.6升（含）以下排量车辆购置税减半等政策的刺激下，中国汽车市场出现变化。

3·A taxpayer who does not need to go through the formalities for vehicle registration shall file his tax return to the competent tax authority that collects the vehicle purchase taxes at his locality.

第二条根据征管法实施细则第三十条、车购税条例第十二条的规定，纳税人应到下列地点办理车购税纳税申报。