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国务院决定,自1994年1月1日起,适当降低小汽车进口关税税率,同时调整进口小汽车减免税政策。 此次降低关税税率和调整减免税政策的小汽车指小轿车、旅行小客车、越野吉普车、面包车、工具车。 降低关税税率的小汽车包括:排气量3升及其以下的汽油机小汽车和排气量2.5升及其以下的柴油机小汽车的进口关税税率由180％降至110％,排气量3升以上的汽油机小汽车和排气量2.5升以上的柴油机小汽车的进口关税税率,由220％降至150％,降税幅度分别为38.89%和31.8％。
The State Council decided that since January 1, 1994, the import tariffs on automobiles should be appropriately reduced while the policy on tax relief for imported cars should be adjusted. The car with lower tariff rate and tax reduction and tax exemption refers to the sedan, travel passenger car, off-road jeep, van, tool car. Lower tariffs on cars include: Gasoline cars with a displacement of 3 liters and below, and import tax with diesel cars with a displacement of 2.5 liters and below have been reduced from 180% to 110% and with a displacement of 3 liters The import tariffs on gasoline-powered cars and diesel cars with a displacement of 2.5 liters or more dropped from 220% to 150% with tax reductions of 38.89% and 31.8% respectively.