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经国务院批准,财政部和国家税务总局近期下发了《关于香皂和汽车轮胎消费税政策的通知》(财税[2000]145号)。通知指出,自2001年1月1日起,对“汽车轮胎”税目中的子午线轮胎免征消费税,对翻新轮胎停止征收消费税。其余轮胎继续按10%税率征收消费税。同
With the approval of the State Council, the Ministry of Finance and the State Administration of Taxation recently issued the Circular on Consumption Tax Policies on Soap and Automobile Tires (Cai Shui [2000] No. 145). The circular pointed out that as of January 1, 2001, the excise duty on radial tires in the “automobile tires” tax exemption and the excise duty on refurbished tires ceased. The remaining tires continue to levy a consumption tax at the rate of 10%. with