For new energy vehicles whose purchase date is from 2023 1 month 1 day to 2023 1 February 31day, the vehicle purchase tax shall be exempted. New energy vehicles exempted from vehicle purchase tax shall be managed through the Catalogue of New Energy Vehicles Exempted from Vehicle Purchase Tax (hereinafter referred to as the Catalogue) issued by the Ministry of Industry and Information Technology and the State Administration of Taxation. Pure electric vehicles, plug-in hybrid vehicles (including extended range vehicles) and fuel cell vehicles purchased since the publication of the Catalogue are new energy vehicles that meet the tax exemption conditions. The date of purchase shall be determined according to the date of issuance of valid documents such as the unified invoice for motor vehicle sales or the special customs tariff payment book. New energy vehicles that have been listed in the Catalogue before 20221February 3 1 may continue to be exempted from vehicle purchase tax according to this announcement. Other matters concerning exemption of new energy vehicles from vehicle purchase tax shall be in accordance with the Announcement of the Ministry of Industry and Information Technology of the Ministry of Finance and the State Administration of Taxation on Relevant Policies for Exempting New Energy Vehicles from Vehicle Purchase Tax (Announcement No.212020 of the Ministry of Finance and the State Administration of Taxation of the Ministry of Industry and Information Technology) and the Announcement of the Ministry of Industry and Information Technology on Adjusting the Technical Requirements of New Energy Vehicles Exempted from Vehicle Purchase Tax (Announcement No.20021of the Ministry of Finance and the State Administration of Taxation of the Ministry of Industry and Information Technology)

legal ground

Energy Conservation Law of the People's Republic of China (as amended by 20 18)

Article 1 This Law is formulated in order to promote the whole society to save energy, improve the efficiency of energy utilization, protect and improve the environment, and promote comprehensive, coordinated and sustainable economic and social development.

Article 5 the State Council and local people's governments at or above the county level shall incorporate energy-saving work into national economic and social development plans and annual plans, and organize the formulation and implementation of medium-and long-term special energy-saving plans and annual energy-saving plans.

The State Council and local people's governments at or above the county level report energy conservation work to the people's congress at the corresponding level or its standing committee every year.

Article 60 The central finance and local finance at the provincial level shall arrange special funds for energy conservation to support the research and development of energy-saving technologies, the demonstration and promotion of energy-saving technologies and products, the implementation of key energy-saving projects, energy-saving publicity and training, information services, commendation and awards, etc.

Article 61 The state applies tax incentives and other support policies to the production and use of energy-saving technologies and products that need support and are listed in the promotion catalogue stipulated in Article 58 of this Law.

The state supports the promotion and use of energy-saving lighting appliances and other energy-saving products through financial subsidies.