Continue the vehicle purchase tax exemption policy for new energy vehicles, and exempt new energy vehicles purchased from June 65438+1 October1to February 3 1 2023. In order to support the development of new energy automobile industry, the Ministry of Finance, State Taxation Administration of The People's Republic of China and the Ministry of Industry and Information Technology jointly issued an announcement, clarifying that the vehicle purchase tax exemption policy for new energy vehicles will expire at the end of 2022 and last until the end of 2023.

New energy vehicles purchased from June 65438+1 October1day in 2023 to February 3 1 day in 2023 are exempt from vehicle purchase tax. The date of purchase is based on the date of issuance of valid documents such as the unified invoice for motor vehicle sales and the special payment book for customs duties. Since the implementation of the vehicle purchase tax exemption policy for new energy vehicles, the consumption potential of new energy vehicles has been effectively stimulated.

The relevant matters concerning the continuation of the purchase tax exemption policy for new energy vehicles are hereby announced as follows:

1. New energy vehicles purchased between June 65438+1October1and February 3, 20231are exempt from vehicle purchase tax.

Two, new energy vehicles exempt from vehicle purchase tax through the Ministry of industry and information technology, State Taxation Administration of The People's Republic of China management of the "new energy vehicles exempt from vehicle purchase tax directory". Pure electric vehicles, plug-in hybrid vehicles (including extended-range vehicles) and fuel cell vehicles purchased from the date of publication are all new energy vehicles that meet the tax exemption conditions.

3. The date of purchase shall be based on the date of issuance of valid documents such as the unified invoice for motor vehicle sales or the special customs payment book.

4. New energy vehicles ranked in the catalogue of 65438+February 3, 20221may continue to be exempted from vehicle purchase tax according to this announcement.

The rest of the new energy vehicles shall be exempted from vehicle purchase tax according to 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 Relevant Policies for Exempting New Energy Vehicles from Vehicle Purchase Tax (AnnouncementNo. 13 of 202 1) and other documents.

According to the data released by State Taxation Administration of The People's Republic of China, from June to July, 2022, new energy vehicles were exempted from vehicle purchase tax of 40.68 billion yuan, up 654.38+008.5% year-on-year, of which 765.438+07 billion yuan was exempted from vehicle purchase tax. Vehicle purchase tax was exempted in July, with a year-on-year increase of 1 19. 1%.