The Measures for the Administration of Tax Reduction and Exemption divides tax reduction and exemption into filing and approval;

1. Filing tax reduction or exemption refers to the tax reduction or exemption stipulated by laws and administrative regulations. Taxpayers can enjoy corresponding tax reduction and exemption treatment as long as they meet the corresponding conditions; This kind of tax reduction and exemption only requires taxpayers to submit relevant materials to the competent tax authorities for the record, without approval at all levels;

2. The examination and approval of tax reduction and exemption means that taxpayers apply for tax reduction and exemption to the tax authorities in accordance with corresponding policies and regulations, and the tax authorities conduct examination and approval in accordance with standardized procedures and authority, that is, tax reduction and exemption that usually requires case-by-case examination and approval.

The scope of tax reduction and exemption of vehicle purchase tax shall be implemented in accordance with the following provisions:

① Vehicles used by foreign embassies and consulates in China, international organizations and their diplomats are exempt from tax.

② Vehicles of the China People's Liberation Army and the Chinese People's Armed Police Force listed in the military weapons and equipment ordering plan are tax-free.

③ Non-transport vehicles with fixed devices are exempt from tax.

(four) there are other circumstances in which the State Council stipulates tax exemption or reduction, and tax exemption or reduction shall be made in accordance with the provisions.

⑤ Collect rabbit tax on six kinds of vehicles: excavators, graders, forklifts, loaders (forklifts), cranes (cranes) and bulldozers.

Tax preference refers to the measures taken by the state to reduce or exempt some tax burdens for specific enterprises and taxpayers in tax laws and administrative regulations by using tax policies. The preferential ways of enterprise income tax stipulated in the tax law include tax exemption, tax reduction, additional deduction, accelerated depreciation, income reduction, tax credit and so on.

In order to meet the overall goal of the country's political, economic and social development in a certain period of time, the government uses the tax system and takes corresponding incentive and care measures in taxation according to the established purpose to reduce the tax payment obligation. Some taxpayers subsidize some activities of taxpayers or corresponding taxpayers. It is one of the important means of state intervention in economy. Since 20 18, 10 and 1, the Ministry of Finance, State Taxation Administration of The People's Republic of China, the Ministry of Commerce and the General Administration of Customs have jointly issued new tax exemption regulations for e-commerce export enterprises of cross-border electronic commerce comprehensive import and export enterprises.