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福建省财政厅、国家税务局:根据财政部、国家税务总局《关于对低污染排放小汽车减征消费税的通知》(财税[2000]26号)的规定,东南(福建)汽车工业有限公司生产的东南牌轻型客车,经国家指定的检验中心样品检验和生产一致性审查,达到《轻型汽车污染物排放限值及测量方法(Ⅱ)》规定的排放标准,检验程序符合财税[2000]26号规定的要求。经研究,对该公司生产销售的东南牌轻型客车,准予按应纳消费税税额减征30%。文到之日以前应减征的消费税可以办理退税或在以后应交的消费税中予以抵减。具体享受减征消费税的轻型客车名称、型号及执行日期见附件。请遵照执行。附件:减征消费税的小汽车清单
Fujian Provincial Department of Finance, State Administration of Taxation: In accordance with the provisions of the Circular of the Ministry of Finance and the State Administration of Taxation on the Reduction of Consumption Tax on Low Pollutant Discharge Cars (Cai Shui [2000] No. 26), the Southeast (Fujian) Automotive Industry Co., Ltd. Southeast of the minibus, the national designated test center sample inspection and production consistency review, to “light vehicle emission limits and measurement methods (Ⅱ)” the emission standards, test procedures in accordance with the tax [2000] 26 The required requirements. According to the research, the southeast minibus that the company produces and sells will be granted a reduction of 30% on the amount of consumption tax payable. The consumption tax to be reduced before the date of arrival can be refunded or be deducted from the consumption tax payable in the future. Specific to enjoy the reduced consumption tax light bus name, model and implementation date, see the annex. Please follow the implementation. Annex: List of cars minus excise tax