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2022
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Announcement on the continuation of the new energy vehicle purchase tax exemption policy
author：
Announcement of the Ministry of Finance and Taxation Administration, Ministry of Industry and Information Technology
27 in 2022
In order to support the development of the new energy automobile industry and promote automobile consumption, we hereby announce the related matters concerning the continuation of the new energy automobile purchase tax exemption policy as follows:
I. New energy vehicles purchased between January 1, 2023 and December 31, 2023 are exempt from vehicle purchase tax.
2. New energy vehicles exempted from Vehicle purchase tax shall be managed through the Catalogue of New Energy Vehicle Models Exempted from Vehicle Purchase Tax issued by the Ministry of Industry and Information Technology and the State Administration of Taxation (hereinafter referred to as the Catalogue). Pure electric vehicles, plug-in hybrid electric vehicles (including extended-range vehicles) and fuel cell vehicles purchased since the date of promulgation of the Catalog and listed in the Catalog are new energy vehicles eligible for tax exemption.
Iii. The date of purchase shall be determined by the issuing date of valid vouchers such as uniform invoice of motor vehicle sales or special letter of payment for customs duties.
Iv. New energy vehicles that have been listed in the "Catalog" before December 31, 2022 May continue to be subject to the vehicle purchase tax exemption policy in accordance with this announcement. Other matters concerning exemption of vehicle purchase tax for new energy vehicles, In accordance with the Announcement of the Ministry of Industry and Information Technology of the Ministry of Finance and Tax Administration on the exemption of Vehicle Purchase Tax Related Policies for New energy Vehicles (Announcement No. 21, 2020) and the Announcement of the Administration of Finance and Tax of the Ministry of Industry and Information Technology on the Adjustment of the exemption of vehicle purchase tax for new energy vehicle products (Ministry of Industry and Information Technology Tax) Announcement of the State Administration of Affairs No. 13, 2021) and other documents shall be implemented.
This is to announce.
Ministry of Finance, Administration of Taxation, Ministry of Industry and Information Technology
September 18, 2022
