Zhongxin Finance, May 31st, the Ministry of Finance and the State Administration of Taxation issued the "Announcement on the Reduction and Collection of Some Passenger Vehicle Purchase Taxes" on May 31st.
Among them, 1. For
passenger cars with a displacement of 2.0 liters and below whose purchase date is between June 1, 2022 and December 31, 2022 and whose bicycle price (excluding VAT) does not exceed 300,000 yuan Semi-levy vehicle purchase tax
.
2. The term "passenger car" as mentioned in the announcement refers to a car whose design, manufacture and technical characteristics are mainly used to carry passengers, their carry-on luggage and/or temporary items, and
the maximum number of seats including the driver's seat is no more than 9
.
3. The price of a bicycle mentioned in the announcement is based on
the taxable price of a taxable vehicle
for vehicle purchase tax .
4. The purchase date of the passenger car shall be determined according to the date of issuance of valid certificates such as the unified invoice for motor vehicle sales or the special payment letter for customs duties.
5. The displacement and number of seats of the passenger vehicle shall be in accordance with the displacement and rated passenger (person) contained in the electronic information of the "People's Republic of China Motor Vehicle Factory Qualification Certificate" or the electronic information of the "Vehicle Electronic Information Sheet" of imported motor vehicles. number confirmed.
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