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(2015年9月30日税总函[2015]527号)根据《财政部、国家税务总局关于减征1.6升及以下排量乘用车车辆购置税的通知》(财税﹝2015﹞104号)规定,对纳税人自2015年10月1日至2016年12月31日期间购置的排气量在1.6升及以下的乘用车,暂减按5%的税率征收车辆购置税(以下简称车购税)。为保证政策的贯彻落实和征收管理工作的顺利进行,现将有关问题通知如下:
(Tax General Office [2015] No. 527, September 30, 2015) Pursuant to the "Notice of the Ministry of Finance and the State Administration of Taxation on Reducing the Purchase of Vehicles for Vehicles with Displacement of 1.6L and Below (Cai Shui ﹝ 2015 ﹞ 104) Provides that the taxpayers from October 1, 2015 to December 31, 2016 purchased during the purchase of 1.6 liters and below of passenger cars, the temporary reduction of 5% of the vehicle collection tax levied taxes (hereinafter referred to as the vehicle Purchase tax). In order to ensure the implementation of policies and the smooth progress of collection and management work, the relevant issues are hereby notified as follows: