Purchase tax on vehicle exemption from vehicles for new energy vehicles from 2018 to 2020

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original title: purchase tax on new energy vehicle exemption from vehicles from 2018 to 2020

A new list of new energy vehicles for exemption from purchase tax is announced. Heavy cars on the list!

the Ministry of finance, taxation, Ministry of industry and information technology and Ministry of science and Technology issued the announcement on the exemption of new energy vehicle purchase tax as follows:

1, from January 1, 2018 to December 31, 2020, purchase tax on the acquisition of new energy vehicles exempt from vehicles.

two, and the new energy vehicle exempt from vehicle purchase tax is issued through the issuance of the new energy vehicle catalog exemption from vehicle purchase tax (hereinafter referred to as "directory"). The new energy vehicle, which has been listed in the catalogue before December 31, 2017, continues to be effective for the purchase tax exemption policy of vehicles.

new energy vehicles, which are included in the catalogue from three to January 1, 2018, must meet the following conditions:

(1) gets licensed electric vehicles, plug-in (including extended range) hybrid electric vehicles and fuel cell vehicles licensed in China.

(two) conforms to the technical requirements of new energy automotive products.

(three) through the new energy vehicle special inspection, to achieve the new energy automobile product special inspection standard.

(four) new energy vehicle manufacturers or import new energy vehicle dealers (hereinafter referred to as "enterprises") meet relevant requirements in product quality assurance, product consistency, after-sales service, safety monitoring, power battery recycling and other aspects.

Ministry of finance, taxation administration, Ministry of industry and information technology, Ministry of science and technology, according to the development of new energy vehicle standard system, technological progress and vehicle changes, and timely adjust the inclusion of "new energy vehicle" requirements.

four. Enterprises shall submit the application report to the Ministry of industry and information technology and be responsible for the authenticity and quality of the declared materials. The Ministry of industry and information technology, together with the General Administration of Taxation, organized technical experts to review, and the models examined were included in the catalogue, which was issued by the Ministry of industry and information technology and the General Administration of taxation.

five, included in the "directory" of the new energy vehicles, motor vehicle enterprises upload vehicle factory certification information, "is included in the" vehicle purchase tax exempt from the new energy vehicle models directory "field Annotation" is "(i.e. tax ID). The Ministry of industry and information technology will examine the tax-free marks of vehicle and vehicle qualification certificate information uploaded by enterprises, and transmit the information through audit to the tax administration. The tax authorities shall go through the tax exemption procedures according to the tax exemption signs and the unified sales invoices (or valid vouchers) after the Ministry of industry and information technology and the Ministry of information.

six, with the application materials for the product does not match the product performance does not meet the requirements, provide other false information and other fraudulent means listed in the "Catalogue" models of qualified enterprises, cancel the vehicle purchase tax exempt from the application qualification, and in accordance with the provisions of relevant laws and regulations shall be dealt with punishment. If there is any potential safety hazard and safety accidents in the products sold, the punishment measures shall be taken according to the nature and severity of the accidents, such as stopping production, ordering immediate correction, suspending or canceling the application qualification of vehicle purchase tax, etc.

seven, in the "Catalogue" application report review, audit, tax audit staff to perform their duties, in breach of privilege, dereliction of duty and other violations of law, in accordance with the "civil law", "administrative supervision law" and other relevant provisions of the state shall be investigated for responsibility; suspected of a crime, transferred to judicial organs. return to the Sohu, see more


From: 2018年至2020年对新能源汽车免征车辆购置税
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