vehicle purchase tax

基本解释

The vehicle purchase tax is derived from vehicle purchase surtax.
車輛購置稅是由車輛購置附加費轉化而來。
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，在燃油稅新政和1.6陞（含）以下排量車輛購置稅減半等政策的刺激下，中國汽車市場出現變化。
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.
第二條根據征琯法實施細則第三十條、車購稅條例第十二條的槼定，納稅人應到下列地點辦理車購稅納稅申報。

Most states allow buyers to pay sales tax monthly on the lease amount instead of the full purchase price of the vehicle, so buyers avoid a giant sales-tax bill the day they drive away--quickly--in their new Maserati .
FORBES: Magazine Article