The Problems Existing In Collection Of Vehicle Purchase Tax And Countermeasures To Handle It

The past 20 years witness considerable progress in the field of vehicle purchase tax. The total sum of it increases from the beginning tens of millions in 1985 to 5.58 billion in 2005, becoming a major capital resource of traffic infrastructure construction and maintenance and promoting the healthy development of road construction. Yet as the only form of tax that derived from vehicle purchase surtax, vehicle purchase tax has gone through a zigzag development, as reflected in the fact that it derived from vehicle purchase surtax, and collection department now is the national system instead of traffic and communication system.This article reviews the birth and evolvement of vehicle purchase tax and rules in this regard. Beginning from the collection practice, it points out the problems existing in the collection and administration of vehicle purchase tax, like the lose of purchase taxes of motorcycle and vehicles for agricultural purposes, negative effects of the long process of transition, especially the problem of monotonous means in collecting it and thus proposing the need for cooperation in different aspects with the Tax Department. It then broadens its extension and reflects the national problem in the collection and administration of vehicle purchase tax.Secondly, it analyzes the causes of these problems by studying these problems. Then, on the basis of contrast analysis of tax-paying consciousness of Chinese people and that of developed countries, it proposes that the weak awareness of Chinese citizens to pay taxes is related with inadequate advertising of tax laws and light punishment to the behavior of tax evasion. It emphasizes that obstacles in vehicle purchase tax collecting are mainly brought by the weak coordination among the Public Security Bureau, Department of Agricultural Machinery and Tax Department due to different benefit motives.Lastly, it proposes specific means by analytically borrowing advanced experiences of developed countries and taking vehicle purchasing situation in Anhui Province into consideration to reform vehicle purchase levy operation and offerssuggestions as to how can tax collectors and tax collection organizations react actively to suggestions with regard to reforms in vehicle purchase tax.