中华人民共和国车辆购置税法Article 12In force车辆购置税的纳税义务发生时间为纳税人购置应税车辆的当日。纳税人应当自纳税义务发生之日起六十日内申报缴纳车辆购置税。Laws · NPC Standing Committee · In force from July 1, 2019Article 11Back to full textArticle 13