国家税务总局关于滑板车轮胎征收消费税问题的批复
国税函〔2007〕114号Issued January 25, 2007
Departmental normative documentsNot legislation; may not create obligations or curtail rights.
浙江省国家税务局：
你局《关于滑板车轮胎等征收消费税问题的请示》（浙国税流〔2006〕78号）收悉。批复如下：
根据《国家税务总局关于印发〈消费税征收范围注释〉的通知》（国税发〔1993〕153号），汽车轮胎包括各种汽车、挂车、专用车和其他机动车上的内、外胎。滑板车、沙滩车、卡丁车等小全地形车虽然不同于行驶于一般道路的汽车，但仍属于机动车；用于这类车辆的轮胎虽具有断面较宽、速度较低等特点，但没有改变其作为机动车轮胎的本质，属于消费税征税范围。
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