[转帖]关于使用消费税纳税申报表有关问题的通知
<span style="FONT-SIZE: 9pt; COLOR: black; FONT-FAMILY: 宋体; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt;"><table class="MsoNormalTable" cellspacing="0" cellpadding="0" width="111%" border="0" style="WIDTH: 111.6%; mso-padding-alt: 0cm 0cm 0cm 0cm; mso-cellspacing: 0cm;"><tbody><tr style="mso-yfti-irow: 1;"><td style="PADDING-RIGHT: 0cm; PADDING-LEFT: 0cm; BORDER-LEFT-COLOR: #e0dfe3; BORDER-BOTTOM-COLOR: #e0dfe3; PADDING-BOTTOM: 0cm; BORDER-TOP-COLOR: #e0dfe3; PADDING-TOP: 0cm; BACKGROUND-COLOR: transparent; BORDER-RIGHT-COLOR: #e0dfe3;"><p class="MsoNormal" align="center" style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 15pt; TEXT-ALIGN: center; mso-pagination: widow-orphan;"><b><span style="FONT-SIZE: 13.5pt; COLOR: black; FONT-FAMILY: 宋体; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt; mso-bidi-font-size: 12.0pt; mso-hansi-font-family: ˎ̥; mso-ascii-font-family: ˎ̥;">关于使用消费税纳税申报表有关问题的通知</span></b><span lang="EN-US" style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt;"><p></p></span></p></td></tr><tr style="HEIGHT: 12pt; mso-yfti-irow: 2;"><td style="PADDING-RIGHT: 0cm; PADDING-LEFT: 0cm; BORDER-LEFT-COLOR: #e0dfe3; BORDER-BOTTOM-COLOR: #e0dfe3; PADDING-BOTTOM: 0cm; BORDER-TOP-COLOR: #e0dfe3; PADDING-TOP: 0cm; HEIGHT: 12pt; BACKGROUND-COLOR: transparent; BORDER-RIGHT-COLOR: #e0dfe3;"><div class="MsoNormal" align="center" style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 15pt; TEXT-ALIGN: center; mso-pagination: widow-orphan;"><span lang="EN-US" style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt;"><hr align="center" width="100%" size="1"/></span></div><p class="MsoNormal" align="left" style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 15pt; TEXT-ALIGN: left; mso-pagination: widow-orphan;"><span lang="EN-US" style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt;"><p></p></span></p></td></tr><tr style="HEIGHT: 18.75pt; mso-yfti-irow: 3;"><td style="PADDING-RIGHT: 0cm; PADDING-LEFT: 0cm; BORDER-LEFT-COLOR: #e0dfe3; BORDER-BOTTOM-COLOR: #e0dfe3; PADDING-BOTTOM: 0cm; BORDER-TOP-COLOR: #e0dfe3; PADDING-TOP: 0cm; HEIGHT: 18.75pt; BACKGROUND-COLOR: transparent; BORDER-RIGHT-COLOR: #e0dfe3;"><p class="MsoNormal" align="center" style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 15pt; TEXT-ALIGN: center; mso-pagination: widow-orphan;"><b><span style="FONT-SIZE: 9pt; COLOR: #df0000; FONT-FAMILY: 宋体; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt; mso-hansi-font-family: ˎ̥; mso-ascii-font-family: ˎ̥;">国税函〔</span></b><b><span lang="EN-US" style="FONT-SIZE: 9pt; COLOR: #df0000; FONT-FAMILY: ˎ̥; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt;">2008</span></b><b><span style="FONT-SIZE: 9pt; COLOR: #df0000; FONT-FAMILY: 宋体; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt; mso-hansi-font-family: ˎ̥; mso-ascii-font-family: ˎ̥;">〕</span></b><b><span lang="EN-US" style="FONT-SIZE: 9pt; COLOR: #df0000; FONT-FAMILY: ˎ̥; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt;">236</span></b><b><span style="FONT-SIZE: 9pt; COLOR: #df0000; FONT-FAMILY: 宋体; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt; mso-hansi-font-family: ˎ̥; mso-ascii-font-family: ˎ̥;">号</span></b><b><span lang="EN-US" style="FONT-SIZE: 9pt; COLOR: #df0000; FONT-FAMILY: ˎ̥; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt;"><p></p></span></b></p></td></tr></tbody></table>各省、自治区、直辖市和计划单列市国家税务局：</span><span lang="EN-US" style="FONT-SIZE: 9pt; COLOR: black; FONT-FAMILY: Batang; mso-bidi-font-family: Batang; mso-font-kerning: 0pt;"><br/></span><span style="FONT-SIZE: 9pt; COLOR: black; FONT-FAMILY: 宋体; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt;"> 为了在全国范围内统一、规范消费税纳税申报资料，加强消费税管理的基础工作，税务总局制定了《烟类应税消费品消费税纳税申报表》、《酒及酒精消费税纳税申报表》、《成品油消费税纳税申报表》、《小汽车消费税纳税申报表》、《其他应税消费品消费税纳税申报表》（见附件，以下统一称申报表），现印发给你们，并就有关事项通知如下：</span><span lang="EN-US" style="FONT-SIZE: 9pt; COLOR: black; FONT-FAMILY: Batang; mso-bidi-font-family: Batang; mso-font-kerning: 0pt;"><br/></span><span style="FONT-SIZE: 9pt; COLOR: black; FONT-FAMILY: 宋体; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt;"> 一、申报表由各省、自治区、直辖市和计划单列市国家税务局根据附件式样自行印制（附件<span lang="EN-US">1中的附4《卷烟销售明细表》电子表样请自税务总局FTP服务器"/LOCAL/流转税司/消费税处"下载）。</span></span><span lang="EN-US" style="FONT-SIZE: 9pt; COLOR: black; FONT-FAMILY: Batang; mso-bidi-font-family: Batang; mso-font-kerning: 0pt;"><br/></span><span style="FONT-SIZE: 9pt; COLOR: black; FONT-FAMILY: 宋体; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt;"> 二、申报表由国家税务总局负责解释。各省、自治区、直辖市和计划单列市国家税务局可就推广使用申报表制定具体实施办法。<span lang="EN-US"><br/> 三、申报表自2008年4月份办理税款所属期为3月份的消费税纳税申报时启用。原消费税纳税申报表于2008年6月30日起停止使用。各地在使用过程中遇到情况和问题，请及时报告税务总局（流转税管理司）。<br/> </span></span><span lang="EN-US" style="FONT-SIZE: 9pt; COLOR: black; FONT-FAMILY: Batang; mso-bidi-font-family: Batang; mso-font-kerning: 0pt;"><br/></span><span style="FONT-SIZE: 9pt; COLOR: black; FONT-FAMILY: 宋体; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt;"> 附件：<a name="attachment"></a><a href="http://www.chinatax.gov.cn/n480462/n480513/n480902/n7740263.files/n7740172.DOC" target="_blank"><span style="mso-bookmark: attachment;"><b><span lang="EN-US" style="COLOR: #222222; TEXT-DECORATION: none; mso-bidi-font-size: 12.0pt; text-underline: none;">1.烟类应税消费品消费税纳税申报表</span></b></span><span style="mso-bookmark: attachment;"></span></a><span style="mso-bookmark: attachment;"><span lang="EN-US"><br/> </span></span><a href="http://www.chinatax.gov.cn/n480462/n480513/n480902/n7740263.files/n7740186.DOC" target="_blank"><span style="mso-bookmark: attachment;"><b><span lang="EN-US" style="COLOR: #222222; TEXT-DECORATION: none; mso-bidi-font-size: 12.0pt; text-underline: none;">2.酒及酒精消费税纳税申报表</span></b></span><span style="mso-bookmark: attachment;"></span></a><span style="mso-bookmark: attachment;"></span></span><span style="mso-bookmark: attachment;"><span lang="EN-US" style="FONT-SIZE: 9pt; COLOR: black; FONT-FAMILY: Batang; mso-bidi-font-family: Batang; mso-font-kerning: 0pt;"><br/></span></span><span style="mso-bookmark: attachment;"><span style="FONT-SIZE: 9pt; COLOR: black; FONT-FAMILY: 宋体; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt;"> <span lang="EN-US"> </span></span></span><a href="http://www.chinatax.gov.cn/n480462/n480513/n480902/n7740263.files/n7740195.DOC" target="_blank"><span style="mso-bookmark: attachment;"><b><span lang="EN-US" style="FONT-SIZE: 9pt; COLOR: #222222; FONT-FAMILY: 宋体; TEXT-DECORATION: none; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt; mso-bidi-font-size: 12.0pt; text-underline: none;">3.成品油消费税纳税申报表</span></b></span><span style="mso-bookmark: attachment;"></span></a><span style="mso-bookmark: attachment;"><span style="FONT-SIZE: 9pt; COLOR: black; FONT-FAMILY: 宋体; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt;"></span></span><span style="mso-bookmark: attachment;"><span lang="EN-US" style="FONT-SIZE: 9pt; COLOR: black; FONT-FAMILY: Batang; mso-bidi-font-family: Batang; mso-font-kerning: 0pt;"><br/></span></span><span style="mso-bookmark: attachment;"><span style="FONT-SIZE: 9pt; COLOR: black; FONT-FAMILY: 宋体; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt;"> <span lang="EN-US"> </span></span></span><span style="mso-bookmark: attachment;"><b><span lang="EN-US" style="FONT-SIZE: 9pt; COLOR: black; FONT-FAMILY: 宋体; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt; mso-bidi-font-size: 12.0pt;"> </span></b></span><span style="mso-bookmark: attachment;"></span><a href="http://www.chinatax.gov.cn/n480462/n480513/n480902/n7740263.files/n7740205.DOC" target="_blank"><span style="mso-bookmark: attachment;"><b><span lang="EN-US" style="FONT-SIZE: 9pt; COLOR: #222222; FONT-FAMILY: 宋体; TEXT-DECORATION: none; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt; mso-bidi-font-size: 12.0pt; text-underline: none;">4.小汽车消费税纳税申报表</span></b></span><span style="mso-bookmark: attachment;"></span></a><span style="mso-bookmark: attachment;"><span style="FONT-SIZE: 9pt; COLOR: black; FONT-FAMILY: 宋体; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt;"></span></span><span style="mso-bookmark: attachment;"><span lang="EN-US" style="FONT-SIZE: 9pt; COLOR: black; FONT-FAMILY: Batang; mso-bidi-font-family: Batang; mso-font-kerning: 0pt;"><br/></span></span><span style="mso-bookmark: attachment;"><span style="FONT-SIZE: 9pt; COLOR: black; FONT-FAMILY: 宋体; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt;"> <span lang="EN-US"> </span></span></span><a href="http://www.chinatax.gov.cn/n480462/n480513/n480902/n7740263.files/n7740212.DOC" target="_blank"><span style="mso-bookmark: attachment;"><b><span lang="EN-US" style="FONT-SIZE: 9pt; COLOR: #222222; FONT-FAMILY: 宋体; TEXT-DECORATION: none; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt; mso-bidi-font-size: 12.0pt; text-underline: none;">5.其他应税消费品消费税纳税申报表</span></b></span><span style="mso-bookmark: attachment;"></span></a><span lang="EN-US" style="FONT-SIZE: 9pt; COLOR: black; FONT-FAMILY: 宋体; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt;"><br/> 国家税务总局</span>
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