From 202 1, 1, to 2022, 12, 3 1, pure electric vehicles, plug-in hybrid vehicles (including extended range) and fuel cell vehicles purchased by citizens are exempted from vehicle purchase tax. Special vehicles purchased after 20211(inclusive) are exempt from vehicle purchase tax. In addition to new energy vehicles, special vehicle purchase tax will be exempted.

For the special-purpose vehicles purchased by taxpayers before February 3, 2020, 65438, the tax authorities will continue to go through the formalities of vehicle purchase tax exemption for taxpayers after February 3, 2020 according to the Atlas of Tax Exemption for Non-transport Special Vehicles with Fixtures and other materials required for vehicle purchase tax declaration. For those who have paid the vehicle purchase tax but have not yet applied for tax refund, the taxpayer may apply for refund of the paid tax.

Extended data:

In order to support the development of new energy automobile industry and promote automobile consumption, the Ministry of Finance, State Taxation Administration of The People's Republic of China and the Ministry of Industry and Information Technology issued the Announcement on the Policy of Exempting New Energy Vehicles from Vehicle Purchase Tax. 1 October 202 1 to 1 to February 20221,and the purchased new energy vehicles are exempt from vehicle purchase tax.

New energy vehicles exempt from vehicle purchase tax refer to pure electric vehicles, plug-in hybrid vehicles (including extended-range vehicles) and fuel cell vehicles. Details are as follows:

1. From 202 1, 1 to 2022, 1, 1, 3 1, new energy vehicles purchased are exempt from vehicle purchase tax. New energy vehicles exempt from vehicle purchase tax refer to pure electric vehicles, plug-in hybrid vehicles (including extended-range vehicles) and fuel cell vehicles.

Two, new energy vehicles are exempt from vehicle purchase tax, through the Ministry of industry and information technology, State Taxation Administration of The People's Republic of China issued the "new energy vehicle models exempt from vehicle purchase tax directory" (hereinafter referred to as the "directory") to implement management. From the date of publication of the catalogue, the purchase of new energy vehicles listed in the catalogue shall be exempted from vehicle purchase tax; The purchase time is the date indicated on the unified invoice (or valid certificate) for motor vehicle sales.

3. For new energy vehicles listed in the Catalogue, new energy vehicle manufacturers or dealers of imported new energy vehicles (hereinafter referred to as automobile enterprises) should mark "Yes" (i.e. tax exemption sign) in the field "Whether it meets the conditions for exemption from vehicle purchase tax" when uploading the factory certificate of motor vehicles or the electronic information form of imported motor vehicles (hereinafter referred to as the electronic information form of vehicles).

The Ministry of Industry and Information Technology examines the tax-free marks in the electronic information of vehicles uploaded by automobile enterprises, and transmits the examination information to State Taxation Administration of The People's Republic of China. The tax authorities shall go through the formalities for tax exemption of vehicle purchase tax with the tax exemption sign audited by the Ministry of Industry and Information Technology and the unified sales invoice (or valid certificate) of motor vehicles.

Four, automobile enterprises should ensure that the electronic information of vehicles is consistent with vehicle products, and the loss of vehicle purchase tax caused by providing false information or materials shall be handled in accordance with the "People's Republic of China (PRC) tax collection and management law" and its implementation rules.

Five, engaged in directory management, tax-free label audit and tax exemption procedures for personnel, abuse of power, dereliction of duty and other illegal acts in performing their duties. , and in accordance with the "People's Republic of China (PRC) Civil Service Law", "People's Republic of China (PRC) Supervision Law" and other relevant state regulations, the corresponding responsibilities shall be investigated; Those suspected of committing a crime shall be transferred to judicial organs for handling.

Luoyang municipal government will exempt vehicle purchase tax from -202 1, 1, 2022+02, 3 1.

People's Network-Three Ministries: 202 1 By 2022, new energy vehicles will be exempted from vehicle purchase tax.