China News Service, April 22, according to the website of the Ministry of Finance, the Ministry of Finance, the State Administration of Taxation, and the Ministry of Industry and Information Technology jointly released the "Announcement on Relevant Policies on Exemption of Vehicle Purchase Tax on New Energy Vehicles" (hereinafter referred to as "Announcement") The Announcement states that from January 1, 2021 to December 31, 2022, new energy vehicles purchased will be exempted from vehicle purchase tax. New energy vehicles exempt from vehicle purchase tax refer to pure electric vehicles, plug-in hybrid (including extended range) vehicles, and fuel cell vehicles.
Data map: New energy vehicle production line. China News Service reporter Zhang Binshe
The "Announcement" stated that in order to support the development of the new energy vehicle industry and promote automobile consumption, the relevant policy announcements regarding the exemption of vehicle purchase tax on new energy vehicles are as follows:
First, from January 1, 2021 to December 31, 2022, new energy vehicles purchased will be exempted from vehicle purchase tax. New energy vehicles exempt from vehicle purchase tax refer to pure electric vehicles, plug-in hybrid (including extended range) vehicles, and fuel cell vehicles.
Second, new energy vehicles exempted from vehicle purchase tax shall be managed by the Ministry of Industry and Information Technology and the State Administration of Taxation on the release of the "Catalogue of New Energy Vehicle Models Exempted from Vehicle Purchase Tax" (hereinafter referred to as the "Catalog"). From the date of publication of the "Catalogue", the purchase of new energy vehicles listed in the "Catalogue" will be exempted from vehicle purchase tax; the purchase time shall be the date indicated on the unified invoice (or valid certificate) of motor vehicle sales.
Third, for new energy vehicles that have been included in the "Catalogue", new energy vehicle manufacturing enterprises or imported new energy vehicle dealers (hereinafter referred to as automobile enterprises) are uploading a "vehicle factory certificate" or imported vehicle "vehicle electronics" In the "Information Sheet" (hereinafter referred to as vehicle electronic information), mark "Yes" (that is, tax exemption mark) in the field of "whether the vehicle purchase tax exemption conditions are met". The Ministry of Industry and Information Technology will review the tax-free logos in the electronic information of vehicles uploaded by automobile companies, and transmit the approved information to the State Administration of Taxation. The tax authority shall handle the tax exemption procedures for vehicle purchase tax based on the tax exemption mark and the unified sales invoice (or valid certificate) of the motor vehicle after review by the Ministry of Industry and Information Technology.
Fourth, automobile companies should ensure that vehicle electronic information is consistent with vehicle products, and any loss of vehicle purchase tax due to the provision of false information or materials shall be handled in accordance with the “Law of the People ’s Republic of China on Tax Collection Management” and its implementation rules.
Fifth, when the staff engaged in the management of the "Catalogue", the review of tax-free logos, and the handling of tax-free procedures perform their duties, there are violations of the law, such as abuse of power, neglect of duty, favoritism, etc., in accordance with the "Civil Service Law of the People's Republic of China" Laws and other relevant national regulations are held accountable; those suspected of committing crimes are transferred to judicial organs.
The "Announcement" will take effect on January 1, 2021. The policy of exempting vehicle purchase tax on new energy vehicles that has been included in the "Catalogue" before December 31, 2020 will continue to be effective.