财政部 国家税务总局关于香皂和汽车轮胎消费税政策的通知财税〔2000〕145号
成文日期：2000-12-28
字体：【大】【中】【小】
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经国务院批准，现将香皂和汽车轮胎消费税政策的调整事项通知如下：
一、自2001年1月1日起，对“护肤护发品”税目中的香皂停止征收消费税。
二、自2001年1月1日起，对“汽车轮胎”税目中的子午线轮胎免征消费税，对翻新轮胎停止征收消费税。其余轮胎继续按10%税率征收消费税。
子午线轮胎，是指在轮胎结构中，胎体帘线按子午线方向排列，并有钢丝帘线排列几乎接近圆周方向的带束层束紧胎体的轮胎。
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