(State Administration of Taxation: 4 February 1994 Coded Guo ShuiFa [1994] No. 026)

(State Administration of Taxation: 4 February 1994 Coded Guo ShuiFa [1994] No. 026) Whole Doc.

To the tax bureaus of various provinces, autonomous regions and municipalities, to the tax bureaus of various cities with independent planning, and to the tax bureaus of Harbin, Shenyang, Changchun, Xian, Nanjing, Chengdu, Wuhan and Guangzhou: After the Circular entitled Notes On the Levying Scope of Consumption Tax printed and issued by our bureau which is coded Guo Shui Fa (1993) No.

153, some regions demanded that the levying scope of tax on the part of "mini-passenger cars" among the small passenger cars should be clearly defined, we hereby issue the following Supplementary Circular on the levying scope of consumption tax on "small passenger cars": Small passenger car, also called tourist car, refers to the car with a rectangular box-shaped van and a length of the car body less than or equal to that of a 3.5-meter mini-passenger car and larger than 3.5-meter and less than 7-meter "medium-sized passenger car" consisting of seats less than 22 (excluding the driver's seat).

Please act in light of this Supplementary Circular.