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jiao tong bu guo jia shui wu zong ju guan yu che liang gou zhi shui ruo gan zheng ce ji guan li wen ti de tong zhi
Pages: 44-45
Year: Issue:  8
Journal: Gansu Taxation

Abstract: <正> 各省、自治区、直辖市和计划单列市国家税务局、交通厅(局、委),天津、上海市市政管理局: 根据《中华人民共和国车辆购置税暂行条例》(以下简称《条例》)的规定,现将车辆购置税(以下简称车购税)若干政策问题明确如下: 一、关于最低计税价格 (一)国产车辆的最低计税价格,暂按交通部《关于核定部分国产车辆和进口车辆计证车辆购置附加费(以下简称车购费)最低征费额的通知》(交财发[2000]433号)中规定的最低征费额换算确定。换算公式为:最低计税价格=最低征费额÷10%
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