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各省、自治区、直辖市税务局,各计划单列市税务局,哈尔滨、沈阳、长春、西安、南京、成都、武汉、广州市税务局: 我局以国税发(1993)153号印发的《消费税征收范围注释》的通知下发后,一些地区要求明确小客车中“微型客车”部分的征收范围。现将“小客车”的消费税征税范围补充通知如下: 小客车,又称旅行车:是指具有长方箱形车厢、车身长度小于或等于3.5米的“微型客车”和大于3.5米小于7米的乘客座位(不含驾驶员座位)在22座以下的“中型客车”。
Inland Revenue Department of each province, autonomous region and municipality directly under the Central Government, cities under separate state planning, and Revenue Department of Harbin, Shenyang, Changchun, Xi’an, Nanjing, Chengdu, Wuhan and Guangzhou: The scope of collection of consumption tax by the State Administration of Taxation (1993) Notes “issued after the notification, some regions require clarification of minibuses in the” mini-bus “part of the scope of the expropriation. Now the ”small passenger car“ consumption tax levy to add the following notice: Small passenger car, also known as the wagon: refers to a rectangular box-shaped compartment, body length less than or equal to 3.5 m ”minibus“ and greater than 3.5 m less than 7 Meters of passenger seats (excluding driver’s seat) in 22 below the ”medium-sized bus."