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吉林省财政厅、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,一汽大众汽车有限公司生产的奥迪、捷达、宝来系列小汽车,经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号文件规定的要求。经研究,决定对上述小汽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缴的消费税中予以抵减。具体享受减征消费税的小汽车名称、型号及执行日期见附件。
Jilin Provincial Department of Finance and 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-emission Vehicles (Cai Shui [2000] No. 26), FAW-Volkswagen Automotive Co., Jetta, Bora series of cars, the 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 fiscal tax [2000] No. 26 Document requirements. After the study, it was decided that the above cars should be granted a 30% reduction on the amount of excise duty payable. Consumption tax to be reduced before the date of arrival can be refunded or be deducted from consumption tax payable later. Specific enjoyment of excise tax reduction car name, model and implementation date, see the annex.