Announcement of the State Administration of Taxation on the Non-levy of Consumption Tax on Special Tires for Agricultural Tractors, Harvesters and Walking Tractors

This document clarifies that special tires for agricultural tractors, harvesters, and walking tractors are not subject to consumption tax under the 'Automobile Tire' category, effective from December 1, 2010. The document has been fully annulled and replaced by a later tax bulletin.