文号：国税函发(1994)303号标题：关于ＣＨ００微型厢式货车等有关征收消费税问题的批复(附英文)颁布日期：1994年6月9日实施日期：1994年6月9日终止日期：类别：消费税颁布单位：**税务总局内容：关于ＣＨ１０１０微型厢式货车等有关征收消费税问题 文号： 国税函发(1994)303号 标题： 关于ＣＨ００微型厢式货车等有关征收 消费税问题的批复(附英文) 颁布日期： 1994年6月9日 实施日期： 1994年6月9日 终止日期： 类别： 消费税 颁布单位： **税务总局 内容： 关于ＣＨ１０１０微型厢式货车等有关征收消费税问题的批复 全文 江西省税务局： 你局赣税发〔１９９４〕２１０号请示悉。关于ＣＨ１０１０微型厢 式货车、农用拖拉机、收割机、手扶拖拉机的专用农用轮胎征收消费税问 题，现答复如下： 一、你省昌河飞机工业公司生产的ＣＨ１０１０微型厢式货车，虽经 有关部门鉴定为微型厢式货车，但据调查，该系列货车主要作改装小客车 之用，且改装简便易行。另外，它本身也具有**的“小客车”的特点和 功能，是与货车有所区别的。因此，为了平衡税收负担，堵塞税收征管中 的漏洞，对企业生产的微型厢式车，无论其名称如何，均应按规定征收消 费税。 二、根据《消费税税目注释》的规定，汽车轮胎是指用于各种汽车、 挂车、专用车和其他机动车上的内、外胎，不包括农用拖拉机、收割机、 手扶拖拉机的专用轮胎。 WRITTEN REPLY TO THE QUESTION CONCERNING THE LEVYOF CONSUMPTIONTAX ON CH1010 MINI VAN-TYPE TRUCKS (State Administration of Taxation: 9 June 1994 Coded Guo Shui HanFa [1994] No. 303) Whole Doc. he Tax Bureau of Jiangxi Province: Wehaveacknowledgedthereceiptofyourbureaus letterfor ruction. Coded Gan Shui Fa [1994] No. 210. With regard to the question erning the levy of consumptiontaxonthetire**or specialand cultural usefortheCH1010minivan-typetrucks, tractor**or cultural use, harvesters and walking tractors, we hereby give you the owing reply: I. the CH1010 mini van-type trucks produced by theChanghe Aircraft strial Co.of your province,althoughappraiseda**ini van-type ks by the department concerned,aninvestigation,however, reveals this series of trucks are used mainly for remodeling **all passenger and it is easy to remodel. In addition, this type of truck itself has features and functions of **all passenger cars and isdifferent from nary trucks. Therefore, in order to balance tax burden and block loopholes in tax ectionandmanagement,consumptiontaxshallbelevied without ption according to regulationsonminivan-typecars producedby rprises irrespective of their names. II. In accordance with the stipulations of the ExplanatoryNotes on umption Tax Items, vehicle tires refer to inner andoutertires for ous vehicles, trailers special cars and othermotor-driven vehicles, uding the special tires for tractors, harvesters and walking tractors agricultural purposes.