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天津市财政局、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,天津汽车工业(集团)有限公司生产的夏利系列小汽车,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号规定的要求。经研究,同意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交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。请遵照执行。
Tianjin Bureau of Finance, State Administration of Taxation: According to 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), Tianjin Automotive Industry (Group) Co., Ltd. Of the Xiali 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 provisions of fiscal tax [2000] No. 26 Request. After the study, it agreed to reduce the car tax payable by 30% on the aforesaid cars. 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 enjoyment of excise tax reduction car name, model and implementation date, see the annex. Please follow the implementation.