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日前,国家税务总局就汽车轮胎税目的消费税征收范围发布公告,农用拖拉机、收割机和手扶拖拉机专用轮胎不属于《中华人民共和国消费税暂行条例》(中华人民共和国国务院全第539号)规
Recently, the State Administration of Taxation issued a notice on the collection range of consumption tax for automobile tire tax items. The tires for agricultural tractors, harvesters and tractor tractors do not belong to the Provisional Regulations of the People’s Republic of China on Consumption Tax (No. 539 of the State Council of the People’s Republic of China)