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3月21日,财政部和国家税务总局联合下发《两部委关于调整和完善消费税政策通知》(下称《通知》),从4月1日起,对我国原消费税的税目、税率及相关政策进行调整。在记者致电询问客车税率是否有较大变动时,财政部税政司一位制定《通知》的负责人告诉记者:“税率基本没变,只不过2．0升以下排量的客车税率由3％涨到5％。”针对税率调整是否为增加国家税收的疑问,这位负责人表示,“调整的目的主要是进一步增强消费税调节功能,抑制大排量车的消费,引导小排量车的生产和购买。”
On March 21, the Ministry of Finance and the State Administration of Taxation jointly issued the “Notice of the Two Ministries on Adjusting and Improving the Consumption Tax Policy” (the “Notice”). Starting from April 1, the tax items, tax rates and related taxes on the original consumption tax in China Policy adjustments. When the reporter called to ask whether there is a big change in passenger tax rate, the person in charge of formulating the “Notice” of the Department of Tax Affairs of the Ministry of Finance told reporters: “The tax rate has basically remained unchanged. However, the tax rate of passenger vehicles with displacement of 2.0 liters or less is reduced from 3% Rose to 5%. ”For the tax adjustment is to increase national tax doubt, the official said,“ The main purpose of adjustment is to further enhance the consumption tax adjustment function, inhibit the consumption of large displacement cars, and guide the production of small displacement cars And buy. ”