(State Administration of Taxation: 9 June 1994 Coded Guo Shui HanFa [1994] No. 303)
(State Administration of Taxation: 9 June 1994 Coded Guo Shui HanFa [1994] No. 303)
Whole Doc.
To the Tax Bureau of Jiangxi Province:
We have acknowledged the receipt of your bureau's letter for
instruction. Coded Gan Shui Fa [1994] No. 210. With regard to the question
concerning the levy of consumption tax on the tires for special and
agricultural use for the CH1010 mini van-type trucks, tractors for
agricultural use, harvesters and walking tractors, we hereby give you the
following reply:
I. the CH1010 mini van-type trucks produced by the Changhe Aircraft
Industrial Co. of your province, although appraised as mini van-type
trucks by the department concerned, an investigation, however, reveals
that this series of trucks are used mainly for remodeling small passenger
cars and it is easy to remodel. In addition, this type of truck itself has
the features and functions of small passenger cars and is different from
ordinary trucks.
Therefore, in order to balance tax burden and block loopholes in tax
collection and management, consumption tax shall be levied without
exception according to regulations on mini van-type cars produced by
enterprises irrespective of their names.
II. In accordance with the stipulations of the Explanatory Notes on
Consumption Tax Items, vehicle tires refer to inner and outer tires for
various vehicles, trailers special cars and other motor-driven vehicles,
excluding the special tires for tractors, harvesters and walking tractors
for agricultural purposes.
d other motor-driven vehicles,
excluding the special tires for tractors, harvesters and walking tractors
for agricultural purposes.
the features and functions of small passenger cars and is different from
ordinary trucks.
Therefore, in order to balance tax burden and block loopholes in tax
collection and management, consumption tax shall be levied without
exception according to regulations on mini van-type cars produced by
enterprises irrespective of their names.
II. In accordance with the stipulations of the Explanatory Notes on
Consumption Tax Items, vehicle tires refer to inner and outer tires for
various vehicles, trailers special cars and other motor-driven vehicles,
excluding the special tires for tractors, harvesters and walking tractors
for agricultural purposes.
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