各省、自治区、直辖市、计划单列市财政厅(局)、国家税务局:为保护生态环境,促进低污染排放汽车的生产和消费,推进汽车工业技术进步,经国务院批准,对低污染排放汽车实行减征消费税的政策。现将有关事项通知如下:一、对生产销售达到低污染排放限值的小轿车、越野车和小客车减征30%的消费税。计算公式为:减征税额=按法定税率计算的消费税额×30%应征税额=按法定税率计算的消费税额-减征税额低污染排放限值是指相当于欧盟指令94/12/EC、96/69/EC 排放标准(简称“欧洲Ⅱ号标准”)。二、汽车生产企业直接向财政部和国家税务总局申请减征消费税,同时抄报国家机械工业局和国家环 In order to protect the ecological environment, promote the production and consumption of vehicles with low polluting emissions, and promote the technological progress of the automobile industry, the Finance Bureau (bureau) and the State Administration of Taxation of all provinces, autonomous regions, municipalities directly under the Central Government and cities specifically designated in the state plan shall, with the approval of the State Council, Reduce the consumption tax policy. The relevant matters are hereby notified as follows: 1. Consumption tax on cars, off-road vehicles and minibuses that have reached the low pollution emission limit for production and sales shall be reduced by 30%. The formula is: tax deduction = Consumption tax calculated at the statutory tax rate × 30% Tax payable = Consumption tax calculated at the statutory tax rate - Tax reduction Low Pollution discharge limit is the equivalent of EU Directive 94/12 / EC, 96 / 69 / EC emission standards (referred to as “European II standards ”). Second, the automobile manufacturers apply directly to the Ministry of Finance and the State Administration of Taxation for reduction of consumption tax, and at the same time copy to the State Administration of Machinery Industry and the National Central