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財政部 國家稅務(wù)總局關(guān)于第二批東南牌小汽車減征消費稅的通知 字號 大號 標(biāo)準(zhǔn) 小號

類      別：消費稅
文      號：財稅［2003］71號
頒發(fā)日期：2002-06-06 地   區(qū)：全國
行   業(yè)：制造業(yè)
時效性：有效

福建省財政廳、國家稅務(wù)局：

    根據(jù)財政部、國家稅務(wù)總局《關(guān)于對低污染排放小汽車減征消費稅的通知》（財稅［2000］26號）的規(guī)定，東南（福建）汽車工業(yè)有限公司生產(chǎn)的東南牌輕型客車，經(jīng)國家指定的檢驗中心樣品檢驗和生產(chǎn)一致性審查，達到《輕型汽車污染物排放限值及測量方法（Ⅱ）》規(guī)定的排放標(biāo)準(zhǔn)，檢驗程序符合財稅［2000］26號規(guī)定的要求。經(jīng)研究，對該公司生產(chǎn)銷售的東南牌輕型客車，準(zhǔn)予按應(yīng)納消費稅稅額減征30％。文到之日以前應(yīng)減征的消費稅可以辦理退稅或在以后應(yīng)交的消費稅中予以抵減。具體享受減征消費稅的輕型客車名稱、型號及執(zhí)行日期見附件。請遵照執(zhí)行。

    附件：減征消費稅的小汽車清單

    減征消費稅的小汽車清單

  車輛名稱    序號    車輛型號        減稅起始日期      備注    
東南牌輕型客車1  DN6490              2001．3．30                                                                                                                                                
              2  DN6490M                        
              3  DN6490M8                        
              4  DN6490M7                        
              5  DN6490H                        
              6  DN6490H9                        
              7  DN6490H8                        
              8  DN6490H7                        
              9  DN5023XQCCB                    
東南牌輕型客車10  DN5023XYZCB      2001．3．30                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                  
              11  DN5023XJHCB                    
              12  DN5023XQCCA                    
              13  DN5023XYZCA                    
              14  DN5023XJHCA                    
              15  DN5023XZHCH                    
              16  DN5023XZHCM                    
              17  DN6494                          
              18  DN6494M9                        
              19  DN6494M8                        
              20  DN6494M7                        
              21  DN6494H                        
              22  DN6494H9                        
              23  DN6494H8                        
              24  DN6494H7                        
              25  DN5023XQCCM                    
              26  DN5023XYZCM                    
              27  DN5023XJHCM                    
              28  DN5023XQCCH                    
              29  DN5023XYZCH                    
              30  DN5023XJHCH                    
              31  DN6471HY                        
              32  DN6471MY                        
              33  DN5023XYZE                      
              34  DN5023XQCE                      
              35  DN5023XJHE                      
              36  DN6471LY                        
              37  DN6471HR                        
              38  DN6471MR                        
              39  DN5023XYZER                    
              40  DN5023XQCER                    
              41  DN5023XJHER                    
東南牌輕型客車42  DN6450            2001．3．30                                                                                                  
              43  DN6450H7                        
              44  DN5024XQCC                      
              45  DN5024XYZC                      
              46  DN5024XJHC                      
              47  DN5024XZHCB                    
              48  DN6492            2001．1．12                                                                                                                                                                                                                                                                                                                                                                                  
              49  DN6492L9                        
              50  DN6492L8                        
              51  DN6492L7                        
              52  DN6492C                        
              53  DN6492CP                        
              54  DN6492C8                        
              55  DN5020XQCCC                    
              56  DN5020XYZCC                    
              57  DN5020XJHCC                    
              58  DN5020XZHCL                    
              59  DN6495                          
              60  DN6495L9                        
              61  DN6495L8                        
              62  DN6495L7                        
              63  DN6495C                        
              64  DN6495C9                        
              65  DN6495C8                        
              66  DN6472LY                        
              67  DN6472CY                        
              68  DN5020XYZE                      
              69  DN5020XQCE                      
              70  DN5020XJHE                      
              71  DN6442A          2001．3．30                                                                  
              72  DN6442B                        
              73  DN6442L                        
              74  DN6442C                        
東南牌輕型客車75  DN6443H          2001．3．30                                                                                                                  
              76  DN6443M                        
              77  DN6443B                        
              78  DN6444                          
              79  DN6445P                        
              80  DN6445H                        
              81  DN6445M                        
              82  DN6441C          2001．1．4                                                                                                                                                                                                                                                                                                                                                                                                                                    
              83  DN6441E                        
              84  DN6441J                        
              85  DN6493                          
              86  DN6493E9                        
              87  DN6493E8                        
              88  DN493E7                        
              89  DN6493J                        
              90  DN6493J9                        
              91  DN6493J8                        
              92  DN6493K                        
              93  DN6493K9                        
              94  DN6493K8                        
              95  DN5026XQCCJ                    
              96  DN5026XYZCJ                    
              97  DN5026XJHCJ                    
              98  DN5026XQCCE                    
              99  DN5026XYZCE                    
              100DN5026XJHCE                    
              101DN5026XZHCE                    
              102DN6473E                        
              103DN6473J                        
              104DN5026XYZE                      
              105DN5026XQCE                      
              106DN5026XJHE                      
              107DN6473K