福州市车辆税收征管现状剖析与建议□陈秀榕车辆税收是对行驶于公共道路的车辆，按照其种类规定的税额计算征收的一种使用行为税。早在１９５１年中央人民政务院就颁发了《车船使用牌照税暂行条例》，对车船统一征收车船使用牌照税。１９７３年简化税制时把对企业征收的这... Analysis and Suggestions on Present Situation of Vehicle Tax Collection and Administration in Fuzhou □ Chen Xiu-rong Vehicle taxation is a kind of usage-behavior tax levied on vehicles traveling on public roads according to their types of tax. As early as 1951, the Central People’s Government issued a Provisional Regulations on the License for the Use of Motor Vehicles and Vehicles, aiming at the uniform collection of motor vehicle license fees by motor vehicles and vessels. Simplified tax system in 1973 when the levy on the business ...