买过车的朋友应该都对车辆购置税比较熟悉，这个特殊的税种是对在境内购置规定车辆的单位和个人征收的，它由车辆购置附加费演变而来。现行车辆购置税法的基本规范，是从2001年1月1日起实施的《中华人民共和国车辆购置税暂行条例》。车辆购置税的纳税人为购置（包括购买、进口、自产、受赠、获奖或以其他方式取得并自用）应税车辆的单位和个人，征税范围为汽车、摩托车、电车、挂车、农用运输车。专业的安联保险网在这里给大家科普下购置税怎么算。

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