The first part of the " auto general analysis of the legal system of tax ". In this part, mainly from the legal Angle of automobile consumption tax is analyzed the connotation of legal system, further outline of automobile consumption tax law system. 第一部分汽车消费税收法律制度的一般分析。在该部分,主要从法律调整对象的角度分析了汽车消费税收法律制度的内涵,以此进一步勾勒出汽车消费税收法律体系的范围。