Shulou(Shulou.com)11/24 Report--

CTOnews.com news on June 21, the Ministry of Finance, the State Administration of Taxation and the Ministry of Industry and Information Technology jointly issued a notice on extending and optimizing the purchase tax reduction policy for new energy vehicles, which mentioned that new energy vehicles purchased from January 1, 2024 to December 31, 2025 are exempted from vehicle purchase tax, of which the tax exemption for each new energy passenger vehicle does not exceed 30,000 yuan. The vehicle purchase tax will be halved for new energy vehicles purchased from January 1, 2026 to December 31, 2027, with a tax reduction of no more than 15000 yuan per new energy passenger vehicle.

The details of CTOnews.com are as follows:

In order to support the development of the new energy vehicle industry and promote automobile consumption, the relevant matters concerning the continuation and optimization of the tax reduction and reduction policy for the purchase of new energy vehicles are announced as follows:

1. New energy vehicles purchased from January 1, 2024 to December 31, 2025 shall be exempted from vehicle purchase tax, of which the tax allowance for each new energy passenger vehicle shall not exceed 30,000 yuan; the vehicle purchase tax will be halved for new energy vehicles purchased from January 1, 2026 to December 31, 2027, of which the tax reduction for each new energy passenger vehicle shall not exceed 15000 yuan.

The purchase date shall be determined in accordance with the date of issuance of valid certificates such as the unified invoice for motor vehicle sales or the special payment certificate for customs duties.

New energy vehicles that enjoy the vehicle purchase tax relief policy refer to pure electric vehicles, plug-in hybrid (including incremental) vehicles and fuel cell vehicles that meet the technical requirements of new energy vehicles. The technical requirements of new energy vehicle products shall be formulated by the Ministry of Industry and Information Technology in conjunction with the Ministry of Finance and the State Administration of Taxation according to the technological progress, standard system development and vehicle model changes of new energy vehicles.

The new energy passenger vehicle refers to the new energy vehicle which is mainly used to carry passengers and their carry-on luggage and / or temporary items in terms of design, manufacture and technical characteristics, including the driver's seat, which is no more than 9 seats.

2. When the seller sells the "power exchange mode" new energy vehicle, the sales of the new energy vehicle without power battery and the power battery are calculated and invoiced separately, the vehicle purchase tax shall be calculated on the basis of the vehicle purchase price specified in the unified invoice of motor vehicle sales of the new energy vehicle without power battery.

The "power exchange mode" new energy vehicles should meet the relevant technical standards and requirements, and the manufacturers of new energy vehicles can provide power exchange services for users by themselves or by entrusting a third party.

3. In order to strengthen and standardize management, the Ministry of Industry and Information Technology and the State Administration of Taxation shall, by issuing the catalogue of New Energy vehicles exempted or exempted from vehicle purchase tax (hereinafter referred to as the catalogue), implement the management of new energy vehicles that enjoy vehicle purchase tax reduction or exemption. After the publication of the catalogue, the purchase of new energy vehicles listed in the catalogue can enjoy the vehicle purchase tax reduction policy in accordance with the regulations.

For new energy vehicles that have been listed in the catalogue, new energy vehicle production enterprises or imported new energy vehicle dealers (hereinafter referred to as automobile enterprises), when uploading "Motor vehicle Factory Certificate" or imported motor vehicle "vehicle Electronic Information sheet" (hereinafter referred to as vehicle Electronic Information), the field of "whether it meets the conditions for vehicle purchase tax reduction or exemption" is marked "Yes" (that is, tax reduction or exemption logo). For the "power exchange mode" new energy vehicles that have been listed in the "catalogue", "Yes" should also be marked in the field of "whether it is the 'power exchange mode' new energy vehicles" (that is, the identification of the power exchange mode). The Ministry of Industry and Information Technology verifies the tax reduction and exemption marks and power exchange mode marks in the vehicle electronic information uploaded by automobile enterprises, and transmits the verified information to the State Administration of Taxation. The tax authorities shall go through the formalities of tax reduction and exemption for vehicle purchase in accordance with the tax reduction and exemption marks, power exchange mode marks and unified invoices (or valid vouchers) for motor vehicle sales verified by the Ministry of Industry and Information Technology.

4. Automobile enterprises shall ensure that the electronic information of vehicles is consistent with vehicle products, and the seller shall truthfully issue invoices to deal with the loss of vehicle purchase tax due to the provision of false information or materials, it shall be dealt with in accordance with the Law of the people's Republic of China on the Administration of tax Collection and its implementation rules.

It is hereby announced.

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