国家税务总局关于厢式货车改装生产的汽车征收消费税问题的批复
国税函〔2008〕452号Issued May 21, 2008
Departmental normative documentsNot legislation; may not create obligations or curtail rights.
 浙江省国家税务局：
你局《关于对进口厢式货车改装生产汽车征收消费税问题的请示》（浙国税流[2008]21号）收悉。经研究，批复如下：
根据《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）规定，对于企业购进货车或厢式货车改装生产的商务车、卫星通讯车等专用汽车不属于消费税征税范围，不征收消费税。
国家税务总局     
二〇〇八年五月二十一日
 
抄送：各省、自治区、直辖市和计划单列市国家税务局。
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.