1. Electric vehicles are new energy vehicles, and new energy vehicles registered in the Ministry of Industry and Information Technology are exempt from purchase tax.
2. In order to implement the spirit of the 19th National Congress of the Communist Party of China and further support the innovative development of new energy vehicles, with the consent of the State Council, the relevant matters concerning the exemption of new energy vehicles from vehicle purchase tax are hereby announced as follows:
1.1October 20 18,1to February 2020, 12, 3 1, and the purchased new energy vehicles are exempted from vehicle purchase tax.
Two, new energy vehicles exempt from vehicle purchase tax, through the release of the "new energy vehicle models exempt from vehicle purchase tax catalogue" (hereinafter referred to as the "Catalogue") to implement management. The exemption policy for new energy vehicles listed in the catalogue before 20 17 12 3 1 shall remain valid.
III. The 20 18 1 new energy vehicles listed in the Catalogue shall meet the following conditions at the same time:
(1) Pure electric vehicles, plug-in (including extended range) hybrid vehicles and fuel cell vehicles licensed for sale in China.
(2) Meet the technical requirements of new energy automobile products (Annex 1).
(three) through the special inspection of new energy vehicles, to meet the special inspection standards of new energy vehicle products (Annex 2).
(four) new energy vehicle manufacturers or dealers of imported new energy vehicles (hereinafter referred to as enterprises) meet the relevant requirements in terms of product quality assurance, product consistency, after-sales service, safety monitoring and power battery recycling (Annex 3).
The Ministry of Finance, the State Administration of Taxation, the Ministry of Industry and Information Technology and the Ministry of Science and Technology shall adjust the conditions of new energy vehicles listed in the catalogue in a timely manner according to the development of new energy vehicle standard system, technological progress and vehicle type changes.
Four, the enterprise shall submit the "Catalogue" application report to the Ministry of Industry and Information Technology (Annex 4), and be responsible for the authenticity of the application materials and product quality. The Ministry of Industry and Information Technology, together with the State Administration of Taxation, will organize technical experts to conduct evaluation, and the vehicles that have passed the evaluation will be listed in the catalogue and released by the Ministry of Industry and Information Technology and the State Administration of Taxation.
Five, for the new energy vehicles listed in the catalogue, the enterprise should mark "Yes" (that is, the tax exemption sign) in the field of "whether it is included in the catalogue of new energy vehicles exempted from vehicle purchase tax" when uploading the information of motor vehicle factory certificate. The Ministry of Industry and Information Technology examines the tax exemption signs in the information of motor vehicle factory certificate uploaded by enterprises, and transmits the examined information to State Taxation Administration of The People's Republic of China. The tax authorities shall go through the tax exemption formalities with the tax exemption mark audited by the Ministry of Industry and Information Technology and the unified sales invoice (or valid certificate) of motor vehicles.
Six, the products do not conform to the application materials, product performance indicators do not meet the requirements, provide other false information and other means to defraud the listed enterprises, cancel their eligibility for exemption from vehicle purchase tax, and be punished in accordance with relevant laws and regulations. If there are potential safety hazards and accidents in the use of the sold products, depending on the nature and severity of the accidents, punishment measures such as stopping production, ordering immediate correction, suspending or canceling the exemption from vehicle purchase tax shall be taken according to law.
Seven, engaged in the "Catalogue" application report review, audit, tax-free audit staff to perform their duties, abuse their powers, neglect their duties, engage in malpractices for selfish ends and other violations of law and discipline, in accordance with the Civil Service Law, Administrative Supervision Law and other relevant provisions of the state shall be investigated for corresponding responsibilities, suspected of committing a crime, transferred to judicial organs.
Extended data:
1, the definition of purchase tax
Purchase tax is the act of purchasing related property within the tax system set by the tax authorities, and the tax levied on the property. Such as vehicle purchase tax. Vehicle purchase tax is a kind of tax levied on units and individuals who purchase prescribed vehicles in China, which evolved from vehicle purchase surcharge.
From 20 18 65438+ 10 month 1 onwards, the purchase tax of passenger cars with a displacement of 1.6 liters or less will be restored to 10%. Prior to this, the purchase tax was 7.5%.
2. Calculation method of purchase tax
Taxable amount of vehicle purchase tax = taxable amount × 10% (displacement17.5% for passenger cars up to .6 liters). Taxable value is determined according to different situations.
References:
Purchase tax _ Baidu Encyclopedia