根据《国务院批转财政部、国家计委等部门〈交通和车辆税费改革实施方案〉的通知》(国发[2000]34号)和《中华人民共和国车辆购置税暂行条例》(国务院令第294号)的规定,从2001年1月1日起开征车辆购置税取代车辆购置附加费。一、自开征车辆购置税之日起,车辆购置附加费同时停止征收,除国家税务总局、交通部另有规定外,过去有关车辆购置附加费的文件规定同时废止。二、开征车辆购置税后,有关部门、单位或个人欠缴、漏缴的车辆购置附加费,由车辆购置税征收机构继续做好清缴工作,清缴收入按规定上缴中央国库。三、为确保交通和车辆税费改革的顺利进行,切实减轻车主负担,促进汽车工业发展,自开征车辆购置税之日起,各地区、各部门不得在购车环节对机动车辆征收任何费用。一些地方或部门目前已在购车环节对机 According to “Circular of the State Council on Forwarding the Implementation Plan for Taxes and Transportation Reform of Transportation and Vehicles” (Ministry of Finance, State Planning Commission and other departments) (Guo Fa [2000] No. 34) and “Interim Regulations of the People’s Republic of China on Vehicle Acquisition Tax” 294) requirements, from January 1, 2001 vehicle purchase tax imposed vehicle replacement surcharge. First, since the date of levying the vehicle purchase tax, the vehicle purchase surcharge shall be levied at the same time. Except as otherwise provided by the State Administration of Taxation and the Ministry of Communications, the previous documents concerning the purchase of additional vehicles shall be abolished at the same time. Second, after the vehicle acquisition tax is levied, relevant departments, units or individuals shall pay an additional fee for the vehicles they owe or pay. The collection agency shall continue to do the work of paying the taxes and pay the revenue to pay the central treasury according to the regulations. Third, in order to ensure the smooth progress of traffic and vehicle tax reform, reduce the burden on car owners and promote the development of automobile industry, all regions and departments shall not impose any costs on motor vehicles during the purchase of automobiles since the date of purchase of vehicles. Some places or departments are now in the car part of the machine