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财政部、国家税务总局于2006年3月20日联合发布了《财政部国家税务总局关于调整和完善消费税政策的通知》财税[2006]33号(以下简称通知),规定自2006年4月1日起开始对10～23座商用客车征收消费税。2006年8月30日,财政部、国家税务总局又发布了《关于消费税若干具体政策的通知》,对征税范围做了明确:“七、关于中轻型商用客车和征税范围车身长度大于7米(含),并且座位在10～23座(含)以下的商用客车,不属于中轻型商用客车征税范围,不征收消费税”。对上述规定,我们认为车长范围在5.5～7米,并且10～23座(含)以下的城镇公交和城乡客运车辆也应纳入免征消费税范围,原因如下:
On March 20, 2006, the Ministry of Finance and the State Administration of Taxation jointly issued the Notice of the Ministry of Finance and the State Administration of Taxation on the Policy of Adjusting and Improving the Consumption Tax, Cai Shui [2006] No. 33 (hereinafter referred to as the Notice), which stipulated that since April 1, 2006 From the day onwards, 10 to 23 commercial buses are subject to consumption tax. On August 30, 2006, the Ministry of Finance and the State Administration of Taxation released the Circular on Certain Specific Policies on Consumption Tax, which clarified the scope of tax collection: “7. About the Scope of Commercial Light Bus and Tax Collection The length of the vehicle body is greater than 7 meters (inclusive), and the seat in the 10 to 23 seats (inclusive) of the following commercial bus, do not belong to the scope of tax levied light commercial buses, do not impose consumption tax ”. For the aforesaid provisions, we think urban bus and urban and rural passenger transport vehicles with bus captains of 5.5 to 7 meters and below 10 to 23 passenger cars and urban and rural areas should also be exempt from consumption tax for the following reasons: