国家税务总局关于沙滩车等车辆征收消费税问题的批复
国税函〔2007〕1071号Issued November 2, 2007
Departmental normative documentsNot legislation; may not create obligations or curtail rights.
重庆市国家税务局：
你局《关于“沙滩车”类产品征收消费税问题的请示》(渝国税发〔2007〕208号)收悉。经研究，批复如下：
沙滩车、雪地车、卡丁车、高尔夫车不属于消费税征收范围，不征收消费税。
Reproduced from the STA Policy and Regulations Library. Departmental normative documents are not legislation and rank below departmental rules, laws and administrative regulations. Where this electronic text differs from the officially published text, the official text governs.