标题： 关于《 消费税征收范围注释》的补充通知(附英文)
颁布日期：1994年2月4日
实施日期：1994年1月1日
终止日期：
类别：消费税
颁布单位：**税务总局
内容：
**税务总局关于《消费税征收范围注释》的补充通知
通知
各省、自治区、直辖市税务局，各计划单列市税务局，哈尔滨、沈阳、
长春、西安、南京、成都、武汉、广州市税务局：
我局以国税发（１９９３）１５３号印发的《消费税征收范围注释》
的通知下发后，一些地区要求明确小客车中“微型客车”部分的征收范围。
现将“小客车”的消费税征税范围补充通知如下：
小客车，又称旅行车：是指具有长方箱形车厢、车身长度小于或等于
３．５米的“微型客车”和大于３．５米小于７米的乘客座位（不含驾驶
员座位）在２２座以下的“中型客车”。
请依照执行。
SUPPLEMENTARY CIRCULAR CONCERNING NOTES ON THELEVYINGSCOPE
OFCONSUMPTION TAX
(State Administration of Taxation: 4 February 1994 Coded Guo
ShuiFa [1994] No. 026)
Whole Doc.
he tax bureaus of various provinces, autonomous regions and
cipalities, to the tax bureausofvariouscitieswith
independent
ning, and to the tax bureaus ofHarbin,Shenyang,Changchun,
Xian,
ing, Chengdu, Wuhan and Guangzhou:
After the Circular entitled Notes On the Levying Scope of
Consumption
printed and issued by our bureau which is coded Guo Shui Fa (1993)
No.
some regions demanded that the levying scope of tax on the part
of
i-passenger cars" among the **all passengercarsshouldbe
clearly
ned, we hereby issuethefollowingSupplementaryCircular
onthe
ing scope of consumption tax on "**all passenger cars":
Small passenger car, also called tourist car, refers to the car
with
ctangular box-shaped van and a length of the carbodyless
thanor
l to that of a 3.5-meter mini-passenger car and larger than
3.5-meter
less than 7-meter "medium-sized passengercar"consistingof
seats
than 22 (excluding the driver's seat).
Please act in light of this Supplementary Circular.