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Record · chinatax ACC. 900066499

Reply on the Collection of Consumption Tax on Vehicles Modified from Vans

国家税务总局关于厢式货车改装生产的汽车征收消费税问题的批复

Issuer
Date
2008-05-21
Instrument
reply
Cited by
0
This document clarifies that vehicles modified from purchased trucks or vans, such as commercial vehicles and satellite communication vehicles, are not subject to consumption tax under the relevant regulations.
Full text · 原文 220 字
浙江省国家税务局: <br>   你局《关于对进口厢式货车改装生产汽车征收消费税问题的请示》(浙国税流[2008]21号)收悉。经研究,批复如下: <br>   根据《财政部 国家税务总局关于调整和完善消费税政策的通知》(财税[2006]33号)规定,对于企业购进货车或厢式货车改装生产的商务车、卫星通讯车等专用汽车不属于消费税征税范围,不征收消费税。<br> 国家税务总局      <br> 二〇〇八年五月二十一日<br> 抄送:各省、自治区、直辖市和计划单列市国家税务局。