论文部分内容阅读
各省、自治区、直辖市、计划单列市财政厅(局)、国家税务局:经国务院批准,现将香皂和汽车轮胎消费税政策的调整事项通知如下:一、自2001年1月1日起,对“护肤护发品”税目中的香皂停止征收消费税。二、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。子午线轮胎,是指在轮胎结构中,胎体帘线按子午线方向排列,并有钢丝帘线排列几乎接近圆周方向的带束层束紧胎体的轮胎。
Provinces, autonomous regions, municipalities directly under the Central Government and cities specifically designated in the state plan: The State Administration of Taxation: With the approval of the State Council, we hereby notify the following adjustments of the consumption tax policies for soap and automobile tires as follows: 1. Since January 1, 2001, Soap in the “skin care products ” tax items to stop the consumption tax. Second, as of January 1, 2001, consumption tax will be exempt for radial tires in the “automobile tires” tax item and consumption tax will be levied on the retreaded tires. The remaining tires continue to levy a consumption tax at the rate of 10%. Radial tire refers to a tire in which the carcass cords are arranged in a meridional direction in a tire structure and the carcass ply has a steel cord arranged in a nearly circumferential direction.