国家税务总局关于核定部分车辆最低计税价格的通知
国税函〔2004〕1327号Issued December 7, 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，国家税务总局对部分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12月27日起执行。
    附件：车辆购置税最低计税价格目录
 
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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.