论文部分内容阅读
国家税务总局10月25日发布公告称,农用拖拉机、收割机和手扶拖拉机专用轮胎不属于《消费税暂行条例》规定的应征消费税的“汽车轮胎”范围,不征收消费税。该公告将自今年12月1日起施行。
The State Administration of Taxation announced on October 25 that agricultural tractors, harvesters and tractor-specific tires are not subject to the consumption tax levied in the “Consumption Tax” stipulated in the “Provisional Regulations on Consumption Tax”, and no consumption tax will be levied. The announcement will come into force on December 1 this year.