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자동차 부품 중 응축기의 특별소비세 해당여부
조세심판원 질의회신 | 2002-01-13 | 서삼46016-10047 | 기타
Document Number

Western 46016-10047 ( October 14, 2002)

Items of Taxation

Special Post

Journal

Article 1 of the Special Consumption Tax Act and Article 1 of the Enforcement Decree of the same Act and Article 1 (Attached Table 1) of the Enforcement Decree of the same Act shall correspond to the products related to the air conditioning machine on which the special consumption tax is imposed.

Congress RESALS

Pursuant to Article 1 of the Special Consumption Tax Act and Article 1 of the Enforcement Decree of the same Act and Article 1 (Attached Table 1) of the Enforcement Decree of the same Act, the compressed and air conditioners for passenger cars (excluding those for passenger cars operating not more than 800cc in displacement, not more than 3.5m in length, not more than 105m in width, and not more than 105m in width) fall under the related products of the air saving machine on which the special consumption tax is imposed. If goods on which the special consumption tax is imposed are carried in and used directly for the manufacturing and processing of other taxable goods, the special consumption tax already paid or payable shall be deducted from the amount of tax payable or payable, and the special consumption tax shall not fall under the causes for carrying out without tax payment provided for in Article 14 of the same Act.

Related statutes

Article 1 (Taxable Object and Tax Rate)

Main text

1. A summary of the contents of inquiry;

1. Whether the special consumption tax is applicable to the special consumption tax for a motor vehicle part;

2. Whether a person is not subject to double taxation if the person manufactures or takes out the automobile using the response axis which is the goods on which the person levied the tax has levied, or not taken out without paying the tax;

2. Materials on the contents of questioning;

(a) relevant tax laws and regulations (law, Enforcement Decree, Enforcement Rule, and General Provisions);

○ Article 1 of the Special Consumption Tax Act 【Taxable Taxation and Tax Rate】

(2) Goods subject to the special consumption tax (hereinafter referred to as "taxable goods") and the tax rates thereon shall be as follows:

(a) As regards the following goods, 20/100 of the price of goods:

(v)air conditioners and related products;

(7) The determination of taxable goods shall be based on the form, use, character and other important characteristics of the goods concerned, regardless of their titles.

Article 1 of the Enforcement Decree of the Special Consumption Tax Act (Article 1 of the Enforcement Decree of the Special Consumption Tax Act)

The tax items of the taxable goods under Article 1 (5) of the Special Consumption Tax Act shall be omitted as shown in the attached Table 1.

(attached Table 1 attached hereto)

(e) Air conditioners and related products;

(i)air conditioning apparatus (referring to those with the structure of cooling or heating apparatus, with the apparatus of cooling or heating apparatus, with the absence of such apparatus, and with the exception of installed materials;

(a) Air conditioners;

excluding those listed below:

o Of central control modes

o Use of compression apparatus whose power of use is not less than 11 kilowatt or others whose freezing capacity is not less than metric tons;

o bus, truck, ship, train train, subway train, subway train, air-conditioning equipment and air-resistant habits.

o Specially manufactured for a low temperature storage warehouse with an indoor temperature of not more than 15 degrees centigrade at the port;

o Passenger cars with engine displacement of not more than 800cc, the length of not more than 3.5m and the width of not more than 1.5m are installed as parts when manufacturing passenger cars;

(b) Heating ioners (except for those for devices, those for motor vehicles' spackers, and those using petroleum);

(ii)related products of air conditioning.

In the case of a separate type of indoor oil, outdoor oil, air conditioners and air conditioners of air conditioners for passenger vehicles, air conditioners of air conditioners for passenger vehicles, and air conditioners (excluding those for passenger vehicles with a engine displacement of not more than 800cc, length of not more than 3.5m and a width of not more than 1.5m)

【Enforcement Decree of the Special Consumption Tax Act】

The special consumption tax on goods shall be imposed when taxable goods are sold at a selling place, taken out from the manufacturing place or declared for import.

○ Article 20 of the Special Consumption Tax Act 【Deduction and Refund of Tax Amount】

(1) If any goods, the special consumption tax of which has already been paid or payable, or the raw material thereof falls under any of the following subparagraphs, the relevant tax amount shall be deducted from the tax amount payable or collectible under the conditions as prescribed by

1. Where the relevant tax amount is paid or collected for taxable goods brought from their manufacturing places or bonded areas and used directly for manufacturing or processing other taxable goods or for those falling under subparagraphs 1, 3 and 4 of Article 5;

(b) Similar cases (judicial precedents, judicial precedents, review precedents, and established rules);

○ Consumption 22641-552, 1985 03.26

【Quality’s Compact】 Whether compressed machines for small buses, shots, and shots are subject to special consumption tax

【Refluent goods subject to special consumption tax, if the compressed machine, fluor, and fluor are used in the cooling and air conditioners under the Special Consumption Tax Act, which are the goods refluent to refluor, and if there is a concurrent use, they constitute goods subject to special consumption tax.

○ System 46016-11508, 1501.06

1. Whether goods are subject to indoor or out-of-door air conditioners, and the method of filing a report on the tax base of special consumption tax when goods are taken out of the indoor or out-of-door air conditioners.

2. Method of reporting the special consumption tax when manufacturing or taking out taxable goods using goods on which the special consumption tax has been levied at another manufacturing place;

【Re-1. Indoor and outdoor air conditioners, which are taxable goods, are goods subject to special consumption tax, Article 1 of the Special Consumption Tax Act and attached Table 1 of the Enforcement Decree of the same Act, and related goods.

2. Where goods are taken out separately from indoor and outdoor air conditioners, which are taxable goods, the special consumption tax, a report on individual tax base for each item of transaction; but where the goods are taken out under the condition of decomposition, unprefabricateding and incomplete conditions, the goods which are the main part of the goods concerned and are able to perform functions therein shall be treated as all finished goods and the tax base shall be the goods treated as finished goods;

3.In the event that taxable outdoor machines and interior equipment are assembled and taken out as finished products, the whole tax base shall be reported, but in this case the special consumption tax on the outdoor machines already paid shall be deducted from the tax amount payable or collected in accordance with Article 20 of the same Act.

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