Notice on Reducing the Purchase Tax of Passenger Cars with Displacement of 1.6 liters or less
Caishui [20 15] 104 No.
With the approval of the State Council, the relevant matters concerning the reduction of vehicle purchase tax for passenger cars with displacement of 1.6 liter and below are hereby notified as follows:
1. From 20 15 years 10/0 to 20 1 6 years1February 3 1 0/day, the purchase of passenger cars with a displacement of 1.6 liters or less will be reduced by 5%.
Two, the passenger car mentioned in this notice refers to the design and technical characteristics are mainly used to carry passengers and their carry-on luggage and (or) temporary items, including the driver's seat, no more than 9 seats. Specifically including:
(1) Domestic cars: the vehicle type code (the first digit of the vehicle type, the same below) in the "Certificate of the People's Republic of China" (hereinafter referred to as the Certificate) is "7", and the displacement in the "Displacement and Power (ml/kw)" does not exceed 1600ml, "Rated passenger capacity"
(2) Domestic special passenger car: the vehicle type code in the item of "vehicle model" in the certificate is "5", the displacement in the item of "displacement and power (ml/kw)" does not exceed 1600ml, the item of "rated passenger (person)" does not exceed 9 people, and the item of "rated load mass (kg)" is less than the product of the rated number of passengers and 65kg.
(3) Other domestic passenger cars: the vehicle type code in the item "Vehicle Model" in the certificate is "6", the displacement in the item "Displacement and Power (ml/kw)" does not exceed 1600ml, and the item "Rated Passenger (Person)" does not exceed 9 people.
(4) Imported passenger cars. Refer to the technical parameters of domestic similar vehicles.
Three, the date of purchase of passenger cars in accordance with the "unified invoice for motor vehicle sales" or "special customs payment book" and other valid documents issued date.
Four, the purchase of vehicles in accordance with the provisions of this notice, the vehicle purchase tax has been paid in full, the tax can be refunded in accordance with the relevant provisions.
V. The vehicle purchase tax policy for new energy vehicles shall be implemented in accordance with the Announcement of State Taxation Administration of The People's Republic of China Ministry of Industry and Information Technology of the Ministry of Finance on Exempting Vehicle Purchase Tax for New Energy Vehicles (Announcement No.53 of State Taxation Administration of The People's Republic of China Ministry of Industry and Information Technology of the Ministry of Finance No.2014).
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Ministry of Finance State Taxation Administration of The People's Republic of China
2019/5