A.納稅人購(gòu)買(mǎi)自用應(yīng)稅車(chē)輛的,應(yīng)當(dāng)自購(gòu)買(mǎi)之日起60日內(nèi)申報(bào)納稅
B.進(jìn)口自用應(yīng)稅車(chē)輛的,應(yīng)當(dāng)自進(jìn)口之日起60日內(nèi)申報(bào)納稅
C.受贈(zèng)取得并自用應(yīng)稅車(chē)輛的,應(yīng)當(dāng)自取得之H起180日內(nèi)申報(bào)納稅
D.獲獎(jiǎng)取得并日用應(yīng)稅車(chē)輛的,應(yīng)當(dāng)自取得之日起180日內(nèi)申報(bào)納稅