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The Ministry of Industry and Information Technology and other three departments continued the policy of exemption from vehicle purchase tax for new energy vehicles

 Last Update: 2023-01-05
 Source: Internet
 Author: User

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In order to support the development of the new energy vehicle industry and promote automobile consumption, the Ministry of Finance, the State Administration of Taxation, and the Ministry of Industry and Information Technology recently issued an announcement to extend the vehicle purchase tax exemption policy for new energy vehicles, and new energy vehicles with a purchase date between January 1, 2023 and December 31, 2023 are exempt from vehicle purchase tax
.

Ministry of Finance, State Administration of Taxation, Ministry of Industry and Information Technology

2022 No.
27

In order to support the development of the new energy vehicle industry and promote automobile consumption, the following announcement is made on matters related to the continuation of the vehicle purchase tax exemption policy for new energy vehicles:

1.
New energy vehicles with a purchase date between January 1, 2023 and December 31, 2023 are exempt from vehicle purchase tax
.

2.
New energy vehicles exempt from vehicle purchase tax shall be managed
through the "Catalogue of New Energy Vehicle Models Exempt from Vehicle Purchase Tax" (hereinafter referred to as the "Catalogue") issued by the Ministry of Industry and Information Technology and the State Administration of Taxation.
Pure electric vehicles, plug-in hybrid (including range extender) vehicles and fuel cell vehicles purchased from the date of issuance of the Catalogue are new energy vehicles
eligible for tax exemption.

3.
The date of purchase shall be determined
in accordance with the date of issuance of valid certificates such as uniform invoices for the sale of motor vehicles or special customs duty payment letters.

4.
New energy vehicles listed in the Catalogue before December 31, 2022 may continue to be exempt from vehicle purchase tax in accordance with this announcement
.
Other matters concerning the exemption of new energy vehicles from vehicle purchase tax shall be implemented in accordance with the relevant provisions of the Announcement of the Ministry of Finance, the State Administration of Taxation, the Ministry of Industry and Information Technology on the Relevant Policies of the Exemption of New Energy Vehicles from Vehicle Purchase Tax (Announcement No.
21, 2020, Ministry of Finance, Ministry of Taxation, Ministry of Industry and Information Technology), Ministry of Finance, and State Administration of Taxation, Announcement on Adjusting the Technical Requirements for New Energy Vehicle Products Exempt from Vehicle Purchase Tax (Announcement No.
13, 2021, Ministry of Finance, Ministry of Finance, State Administration of Taxation) and other documents
。

This is hereby announced
.

treasury

General Administration of Taxation

Ministry of Industry and Information Technology

September 18, 2022

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