The purchase of new energy vehicles is exempt from purchase tax, and the Ministry of Finance and other three departments: purchase tax before the end of 2025 | vehicle | department
Recently, the Ministry of Finance, the State Administration of Taxation, and the Ministry of Industry and Information Technology issued a notice on the continuation and optimization of the new energy vehicle purchase tax reduction and exemption policy. In order to support the development of the new energy vehicle industry and promote automobile consumption, the relevant matters regarding the continuation and optimization of the new energy vehicle purchase tax reduction and exemption policy are hereby announced as follows:
1., new energy vehicles with purchase dates from January 1, 2024 to December 31, 2025 will be exempted from vehicle purchase tax, of which the tax allowance for each new energy passenger vehicle shall not exceed 30000 yuan; the vehicle purchase tax for new energy vehicles with purchase dates from January 1, 2026 to December 31, 2027 shall be halved, and the tax reduction for each new energy passenger vehicle shall not exceed 15000 yuan.
The date of purchase shall be determined in accordance with the date of issuance of valid documents such as uniform invoices for motor vehicle sales or special payment documents for customs duties.
New energy vehicles that enjoy the policy of reducing vehicle purchase tax refer to pure electric vehicles, plug-in hybrid vehicles, and fuel cell vehicles that meet the technical requirements of new energy vehicle products. The technical requirements for new energy vehicle products are formulated by the Ministry of Industry and Information Technology, in conjunction with the Ministry of Finance and the State Administration of Taxation, based on the progress of new energy vehicle technology, development of standard systems, and changes in vehicle models.
New energy passenger vehicles refer to new energy vehicles that are primarily designed, manufactured, and technically designed to carry passengers, their carry on luggage, and temporary items, with a maximum of 9 seats, including the driver's seat.
When the 2. seller sells new energy vehicles in the "power exchange mode", if the sales amount of new energy vehicles without power batteries and power batteries are calculated separately and invoices are issued separately, the taxable price of vehicle purchase tax shall be calculated according to the tax-excluding price stated in the unified motor vehicle sales invoice obtained by the purchaser for purchasing new energy vehicles without power batteries.
The "power exchange mode" new energy vehicles shall meet the relevant technical standards and requirements for power exchange, and the new energy vehicle manufacturers can provide power exchange services for users by themselves or by entrusting a third party.
3., in order to strengthen and standardize the management, the Ministry of industry and information technology and the State Administration of Taxation have issued the catalogue of new energy vehicle models that enjoy the reduction and exemption of vehicle purchase tax. After the release of the catalogue, the purchase of new energy vehicles listed in the catalogue can enjoy the vehicle purchase tax relief policy according to the provisions.
For new energy vehicles that have been listed in the "Catalogue", when new energy vehicle manufacturers or imported new energy vehicle dealers upload the "Motor Vehicle Factory Certificate" or the "Vehicle Electronic Information Sheet" of imported motor vehicles, they are "Whether it meets the requirements of vehicle purchase tax reduction or exemption" The field is marked "Yes"; for the "electricity exchange mode" new energy vehicles that have been listed in the "Catalogue, it should also be marked" Yes "in the" Whether it is a new energy vehicle in 'power exchange mode' "field". The Ministry of Industry and Information Technology verifies the tax reduction and exemption identification and the power exchange mode identification in the vehicle electronic information uploaded by the automobile company, and transmits the information that passes the verification to the State Administration of Taxation. The tax authorities shall handle the procedures for tax reduction and exemption of vehicle purchase tax according to the tax reduction and exemption mark, the electricity exchange mode mark and the unified invoice for motor vehicle sales after verification by the Ministry of Industry and Information Technology.