Dyanmic Vehicle Purchase Tax In China Construction Management

The vehicle purchase tax provision is a tax form where purchasing certain vehicle is the tax object. After the purchase, the taxpayers and before the installation of the license plate, the buyer needs to pay this tax. By its very nature, vehicle purchase tax is a direct tax category. Because the tax is taxable vehicle, from the determination of taxes, function and possible impact, vehicle purchase taxes is a form of property taxes.Vehicle purchase tax, formerly known as initially imposed by the traffic department is responsible for vehicle purchase surcharge, is a special fund for road construction. The introduction of this fee was kind of the purpose is:"what is taken from cars, used on road, should be used to serve the people." Over the past two decades, with the development of national economy, vehicle purchase tax (a.k.a charge) has made remarkable achievements, and the collection of levy increased from several thousand Yuan in 1985 to 178.2 billions Yuan in 2010, becoming an important source of funding for China's transportation infrastructure construction and maintenance, enhancing the healthy development of the construction of highway bridges in China, and being making outstanding contribution to China's rapid development of the economy.In recent years, along with the revitalization of the automobile industry and the introduction of energy conservation policies, the vehicle purchase tax has become the development direction of state regulation of the important auto industry tax leverage. This paper is combined with such background and the vehicle purchase tax at this stage of the actual work, following the "matter is in motion, ", the philosophical connotation, from the vehicle purchase tax collection and management system to a rational and efficient operation and control of the point of view, describes the use of Dynamic management, an innovative theory, to enrich the vehicle purchase tax collection and management system. Through a point, this paper works toward the scientific and orderly collection and management of the vehicle purchase tax.Starting with the introduction of historical evolution of the vehicle purchase tax collection patterns, this paper first presents a comprehensive description of the formation and evolution of the vehicle purchase tax management system, analyzes several stages in the tax collection modes, and proposes that a dynamic management is the trend of future the vehicle purchase tax collection and management. Secondly, starting from the basic connotation of the vehicle purchase tax, guided by the idea of highlighting features and seeking the ideology for common, with services of scientific development and building a harmonious new tax revenue situation and the management of innovation and acceleration of the transformation of the urgency and importance of a dynamic management vehicle purchase tax system is to improve the necessary requirements and vehicle purchase tax management transition the best choice. Finally, drawing on the work experience of many years in the field of the vehicle purchase tax, based on in-depth analysis and the combination of Wuhan City, the status of the vehicle purchase tax, the paper proposes to build a dynamic management system for the vehicle purchase tax. The proposal is surrounded by the concept of the following four areas, including idea evolution, innovation in the management, and mechanisms, and service enhancement, in order to establish a trend in vehicle purchase tax collection mode dynamics.