国家税务总局关于核发车辆最低计税价格的通知
国税函〔2004〕869号Issued July 2, 2004
Departmental normative documentsNot legislation; may not create obligations or curtail rights.
各省、自治区、直辖市和计划单列市国家税务局、交通厅（局、委），上海、天津市市政管理局：
    根据《中华人民共和国车辆购置税暂行条例》第七条规定，国家税务总局对车辆的最低计税价格进行了重新核定。现将核定后的最低计税价格予以发布，自2004年8月1日起执行。
    附件：车辆购置税最低计税价格目录（上、中、下）（编者略）
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