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国家为了鼓励引进的轿车尽快实现国产化,国家海关总署以署税(1992)746号“关于颁布《关于运用税收优惠促进小轿车国产化的暂行规定实施细则》的通知”。即国产化率大于80％可以享受相应的优惠进口关税税率。上海桑塔纳轿车经过多年的努力,到1993年底国产化率已达到80.47％。根据上述实施细则规定,要先由机械工业部汽车司负责对享受税收优惠的桑纳轿车进行国产化鉴定,并向海关总署、国家计委和
In order to encourage the introduction of sedans into China as soon as possible, the State Administration of Customs issued the Notice on the Implementation of the Provisional Regulations on the Promotion of the Localization of Minibuses by Using Tax Concessions, which is formulated by the State Administration of Taxation (1992) No. 746. That the localization rate of more than 80% can enjoy the corresponding preferential import tariffs. Shanghai Santana sedans after years of hard work, by the end of 1993 localization rate has reached 80.47%. According to the provisions of the implementation details, first by the Ministry of Automotive Industry Automotive Division is responsible for tax incentives to enjoy the localization of the Sanna sedan, and the General Administration of Customs, the State Planning Commission and