财政部、国家税务总局关于金杯牌小汽车减征消费税的通知
财税[2003]219号  2003-10-15  全文有效
 
 

辽宁省财政厅、国家税务局:
  根据财政部、国家税务总局《关于对低污染排放小汽车减征消费税的通知》(财税[2000]26号)的规定,沈阳华晨汽车有限公司生产的金杯牌扩展车型,经国家指定的检验中心样品检验和生产一致性审查,达到《轻型汽车污染物排放限值及测量方法(Ⅱ)》规定的排放标准,检验程序符合财税[2000]26号文件规定的要求。经研究,对沈阳华晨汽车有限公司生产的金杯牌轻型系列客车,准予按应纳消费税税额减征30%。文到之日以前应减征的消费税,可以在该减税车型以后应交的消费税中予以抵减。具体减税车辆名称、车型及执行日期见附件。
  请遵照执行。

 

附件:减征消费税的小汽车清单

                      序                             减税  
    车辆名称          号     车辆型号              开始日期        备    注
     金杯牌           1     SY6480AC-E              2002年 
    轻型客车          2     SY6480A1BG-E(P)         1月1日    (P)代表普通配置
  (SY6480A-E)               SY6480A1BG-E(H)                   (H)代表豪华配置
                      3     SY6480A2G-E(Q)                    (Q)前置空调
                            SY6480A2G-E(YQ)                   (YQ)城市运输兵车加前置
                                                               空调 
                      4     SY6480A1B-E(P)                    (P)代表普通配置 
                            SY6480A1B-E(YQ)                   (YQ):同序号3。
                      5     SY6480A2-E(L-B)                   (L-B)白色带空调车型
                            SY6480A2-E(Q)                     (Q)前置空调
                            SY6480A2-E(Y)                     (Y)代表城市运输兵车
                            SY6480A2-E(YQ)                    (YQ):同序号3。
                      6     SY5031XQC-AB-EH                  (H)代表豪华配置
                      7     SY5031XBY-A1B-E                   
                            SY5031XBY-A1B-(P)                 (P)代表普通配置
                            SY5031XBY-A1B-E(H)                (H)代表豪华配置
                      8     SY5031XXY-A1B-E                     
                            SY5031XXY-A1B-E(P)                (P)代表普通配置
                            SY5031XXY-A1B-E(H)                (H)代表豪华配置
                      9     SY5031XKC-A1B-E             
                            SY5031XKC-A1B-E(H)                (H)代表豪华配置
                            SY5031XKC-A2F-E(H)                (H)代表豪华配置
                      10    SY5031XGC-AB-EH                   (H)代表豪华配置
                      11    SY5031XBY-A2-E(Q)                 (Q)前置空调
                            SY5031XBY-A2-E(L)                 (L)带空调车型
                      12    SY5031XBY-A2F-E(H)                (H)代表豪华配置
                      13    SY5031XQC-A2-E(Q)                 (Q)前置空调
                      14    SY5031XXY-A2-E(Q)                 (Q)前置空调
                      15    SY5031XYZ-A2-E)(Q)                 (Q)前置空调
     金杯牌           16    SY6480A1B-ME(P)                   (P)代表普通配置
    轻型客车          17    SY6480A1C-ME(H)                   (H)代表豪华配置
 (SY6480A1B-ME)       18    SY6480A2B-ME(H)                   (H)代表豪华配置
                      19    SY6480ABG-MEH                      (H)代表豪华配置
                      20    SY6480ACG-ME(H)                   (H)代表豪华配置
                            SY6480ACG-ME(P)                   (P)代表普通配置
                            SY6480ACG-ME(S)                   (S)代表超豪华配置
                            SY6480ACG-ME(SX1)                 SX1:S代表超豪华配置
                                                              X1代表带后门四种功能件
                      21    SY6480A1BG-ME(H)                  (H)代表豪华配置
                            SY6480A1BG-ME(P)                  (P)代表普通配置
                      22    SY6480A2FG-ME(H)                  (H)代表豪华配置
     金杯牌           23    SY6480ACM-MEH(P)        2002年    (P)代表普通配置
    轻型客车                SY6480ACM-MEH(S)        1月1日    (S)代表超豪华配置
 (SY6480A1B-ME)             SY6480ACM-MEH(SX1)                SX1:S代表超豪华配置
                                                              X1代表带后门四种功能件
                      24    SY6480AC-ME(P)                    (P)代表普通配置
                      25    SY6480AC-ME(S)                    (S)代表超豪华配置
                            SY6480AC-ME(SX1)                  SX1:S代表超豪华配置
                                                              X1代表带后门四种功能件
                      26    SY5031XYZ-A1B-ME                     
                      27    SY5032XQC-AC-ME                        
                      28    SY5031XQC-A1B-ME              
                            SY5031XQC-A1B-ME(P)               (P)代表普通配置
                      29    SY5031XBY-A1B-ME                
                            SY5031XBY-A1B-ME(P)               (P)代表普通配置 
                      30    SY5031XBY-AC-ME                    
                            SY5031XBY-AC-ME(H)                (H)代表豪华配置
                            SY5031XBY-AC-ME(S)                (S)代表超豪华配置
                      31    SY5031XQC-A2F-ME                 
                      32    SY5031XQC-AC-ME                  
                      33    SY5031XQC-AB-MEH                
                      34    SY5031XKC-AC-ME(P)                (P)代表普通配置
                            SY5031XKC-AC-ME(H)                (H)代表豪华配置
                            SY5031XKC-AC-ME(S)                (S)代表超豪华配置
                            SY5031XKC-AC-ME(SX1)              SX1:同序号25
                      35    SY5031XGC-AC-ME           
                      36    SY5031XKC-A1B-ME                 
                      37    SY5031XGC-A1B-ME               
                      38    SY6480ACM-ME(P)                   (P)代表普通配置
                            SY6480ACM-ME(S)                   (S)代表超豪华配置
                      39    SY6480AD-ME                        
     金杯牌           40    SY5032XJE-B2C(P)                  (P)代表普通配置
    轻型客车          41    SY6500B2CM                     
   (SY6480B2)         42    SY6480B2C(P)                      (P)代表普通配置
                      43    SY5031XQC-B2C(P)                  (P)代表普通配置
                      44    SY6480B2CM(P)                     (P)代表普通配置
                            SY6480B2CM(H)                     (H)代表豪华配置
                      45    SY6480B2CG(P)                     (P)代表普通配置
                      46    SY6480B2M                         M代表半高顶车型
                      47    SY6500B2                       
                      48    SY5031XKC-B2C(P)                  (P)代表普通配置
                      49    SY6480B2D                      
                      50    SY6500B2D                    
                      51    SY650B2DM                         M代表半高顶车型
     金杯牌           52    SY6480B2CH(J)           2001年    (J)代表极地之光配置
    轻型客车          53    SY6500B2C(H)            5月1日    (H)与豪华配置
  (SY6480B2)              SY6500B2C(S)                    (S)超豪华配置

  注:车型后的括号是企业内部编号。一种车型可有(P)普通配置、(H)豪华配置、
(S)超豪华配置,根据客房需求,可特殊配置,如:(Q) (SX1) (Y)等。