国务院关于调整进口小汽车关税税率和减免税政策的通知 CIRCULAR OF THE STATE COUNCIL REGARDING THE AMENDMENTS OF THE POLICY OF THE TARIFF AND THE TARIFF REDUCTION AND EXEMPTION ON IMPORTED SMALL MOTOR VEHICLES

国务院关于调整进口小汽车关税税率和减免税政策的通知 CIRCULAR OF THE STATE COUNCIL REGARDING THE AMENDMENTS OF THE POLICY OF THE TARIFF AND THE TARIFF REDUCTION AND EXEMPTION ON IMPORTED SMALL MOTOR VEHICLES

国发（1993）87号
（December 22， 1993）
颁布日期：19931222 　实施日期：19940101 　颁布单位：国务院

　　The tariff rates in China on imported small motor vehicles （exclusively， saloon cars， wagons， cross-country jeeps， minivans， utility vehicles， the same hereinafter） are relatively high at present while the policies on tariff reduction and exemption are too many and considerably unrestricted， which are not conducive to regulating the importation of small motor vehicles and to promoting the development of domestic automobile industry. Therefore， the State Council has decided to amend the tariff rates and policies of tariff reduction and exemption on imported small motor vehicles so as to strictly control the tariff reduction and exemption， and to carry out the macro-administration on imported small motor vehicles in accordance with a unified taxation policy. The provisions made are hereby notified as follows：

　　1. To reduce the tariff rates on imported small motor vehicles properly. The tariff rates of the small gasoline motor vehicles with a cylinder capacity not exceeding 3，000 cc and the small diesel motor vehicles with a cylinder not exceeding 2，500 cc shall be cut down from 180% to 110%， and of the small gasoline motor vehicles with a cylinder capacity exceeding 3，000 cc， and of the small diesel motor vehicles with a cylinder capacity exceeding 2，

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