江西省税务局：
    你局赣税发〔１９９４〕２１０号请示悉。关于ｃｈ１０１０微型厢式货车、农用拖拉机、收割机、手扶拖拉机的专用农用轮胎征收消费税问题，现答复如下：
    一、你省昌河飞机工业公司生产的ｃｈ１０１０微型厢式货车，虽经有关部门鉴定为微型厢式货车，但据调查，该系列货车主要作改装小客车之用，且改装简便易行。另外，它本身也具有一定的“小客车”的特点和功能，是与货车有所区别的。因此，为了平衡税收负担，堵塞税收征管中的漏洞，对企业生产的微型厢式车，无论其名称如何，均应按规定征收消费税。
    二、根据《消费税税目注释》的规定，汽车轮胎是指用于各种汽车、挂车、专用车和其他机动车上的内、外胎，不包括农用拖拉机、收割机、手扶拖拉机的专用轮胎。
   
  written reply to the question concerning the levy of consumption tax on ch1010 mini van-type trucks to the tax bureau of jiangxi province:
     we have acknowledged the  receipt of your bureau's letter for instruction. coded gan shui fa [1994] no. 210. with regard to the question concerning the levy of consumption  tax on the tires for special and agricultural use for the ch1010 mini van-type trucks, tractors for agricultural use, harvesters and walking tractors, we hereby give you  the following reply:
     i. the ch1010 mini van-type trucks produced by the changhe aircraft industrial co. of your province, although appraised as mini van-type trucks by the department concerned, an  investigation, however, reveals that this series of trucks are used mainly for remodeling small  passenger cars and it is easy to remodel. in addition, this type of truck itself has the features and functions of small passenger cars and is  different  from ordinary trucks.
     therefore, in order to balance tax burden and block loopholes in  tax collection  and  management,  consumption  tax  shall  be  levied  without exception according to regulations  on  mini  van-type  cars  produced  by enterprises irrespective of their names.
     ii. in accordance with the stipulations of the explanatory  notes  on consumption tax items, vehicle tires refer to inner and  outer  tires  for various vehicles, trailers special cars and other  motor-driven  vehicles, excluding the special tires for tractors, harvesters and walking tractors for agricultural purposes.