财政部 国家税务总局关于农用三轮车免征车辆购置税的通知财政部 国家税务总局关于农用三轮车免征车辆购置税的通知 财税〔2004〕66号 2004-9-7 各省、自治区、直辖市、计划单列市财政厅（局）、国家税务局、交通厅（局、委），新疆生产建设兵团财务局，上海、天津市市政管理局： 为促进农业生产发展，切实减轻农民负担，经国务院批准，自2004年10月1日起对农用三轮车免征车辆购置税。农用三轮车是指：柴油发动机，功率不大于7.4kw，载重量不大于500kg，最高车速不大于40km/h的三个车轮的机动车。
财政部 国家税务总局 2004年9月7日
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