Three Departments Notice: Vehicles Using New Energy Exempt from Vehicle Taxes

Financial departments (bureaus), local taxation bureaus, industrial and informationization authorities of all provinces, autonomous regions, municipalities directly under the Central Government, and cities under separate planning, relevant enterprises, the National Taxation Bureau of Tibet and Ningxia Autonomous Region, and the Finance Bureau of the Xinjiang Production and Construction Corps:

In order to promote the development of energy-saving and new energy-using automobiles and shipbuilding industries, according to Article 4 of the “Public Taxation Law of the People's Republic of China” and the relevant provisions of Article 10 of the Regulations of the People's Republic of China on the Taxation of Vehicles and Boats, with the approval of the State Council, energy conservation is now The notification of the use of new energy vehicle and boat tax policy is as follows:

1. From January 1, 2012 onwards, taxes on vehicles and boats will be reduced by half for energy-saving vehicles and vehicles, and taxes on vehicles and boats for vehicles using new energy will be exempted.

2. For the purpose of energy saving and reduction of vehicle and boat taxes, new energy vehicles and ships, the Ministry of Finance, the State Administration of Taxation, and the Ministry of Industry and Information Technology jointly publish a catalogue of “models (boat types) for the reduction of vehicle and ship taxes for energy-saving use of new energy vehicles (ships). "Implementation management.

For pure electric passenger vehicles and fuel cell passenger vehicles that are not subject to taxation of vehicles and boats, the Ministry of Finance, the State Administration of Taxation, and the Ministry of Industry and Information Technology jointly publish “Electric Electric Fuel Cell Vehicles that are not subject to taxation of vehicles and boats. Car Model Catalog" implementation management.

Third, energy conservation, the use of new energy vehicles to reduce taxes and regulations for the management of travel tax.

(a) The standard of identification.

1. The identification standards for energy-saving passenger vehicles are as follows: (1) Passenger cars fueled with gasoline and diesel that are licensed for sale in China (including non-plug-in hybrid passenger vehicles and dual-fuel passenger vehicles); (2) The fuel consumption of the integrated operating conditions is better than the target value of the next stage. The specific requirements are shown in Appendix 1. (3) The vehicle fuel consumption has been identified through the record.

2. The standards for the identification of new energy vehicles are: (1) Acquired licenses for pure electric vehicles, plug-in hybrid vehicles, and fuel cell vehicles sold in China, including passenger vehicles, commercial vehicles, and other vehicles; (2) Power Batteries do not include lead-acid batteries; (3) Plug-in hybrid vehicles have a maximum electric power ratio of more than 30%; Plug-in hybrid passenger cars use a combination of fuel consumption (excluding fuel conversion for electrical energy conversion) and current conventional fuels. The corresponding target value in the consumption standard should be less than 60%; the fuel consumption of the plug-in hybrid commercial vehicle (including light and heavy commercial vehicles) in the integrated working condition (fuel consumption without electric energy conversion) is compared with that of similar models. Should be less than 60%; (4) Pass the new energy vehicle special test to meet the new energy vehicle standard requirements. Specific requirements are shown in Annex 2.

3. The standards for the identification of energy-saving commercial vehicles and other vehicles shall be formulated separately.

(B) reporting procedures.

Vehicles that meet the above-mentioned criteria for energy conservation and use of new energy, including vehicles that are currently being produced (imported) and already produced (imported), are proposed by the automobile manufacturing enterprises or imported automobile dealers to the Ministry of Industry and Information Technology for inclusion in the “savings”. List of vehicle models for the use of energy-saving vehicles for new energy vehicles, and “Category of pure electric fuel cell passenger vehicles that do not fall within the scope of taxation for vehicles and vehicles” (hereinafter referred to as the “catalog”). See Appendix 3 for the format of the application materials.

(C) "Catalogue" review, release.

The Ministry of Finance, the State Administration of Taxation, and the Ministry of Industry and Information Technology will organize an examination based on the status of the application and publish the “Catalogue” announcement from time to time, clarifying the models of pure electric vehicles and fuel cell passenger vehicles that are not included in the taxation scope of vehicles and boats, and it is clearly a tax on vehicles and boats. Reduction scope of energy-saving vehicles using new energy vehicles.

(d) Verification of the Catalogue.

The Ministry of Finance, the State Administration of Taxation, and the Ministry of Industry and Information Technology will organize and carry out special inspections of the "Catalogue" models, and carry out a sample check on the product quality and performance indicators of the "Catalogue" model. Automobile manufacturers and import car dealers are responsible for the authenticity of the application materials and product quality. If the product is inconsistent with the application materials, the product performance index does not meet the requirements, or other fraudulent automobile manufacturers or imported automobile dealers are provided to obtain fraudulent qualifications for the "Catalogue," and the qualifications for the tax-related tax incentives for the declared models are cancelled and the related laws are followed. Regulations are dealt with.

4. The identification standards and catalogue management provisions for energy conservation and use of new energy ships shall be formulated separately.

V. In order to promote the continuous progress of energy conservation and new energy technologies, the Ministry of Finance, the State Administration of Taxation, and the Ministry of Industry and Information Technology will revise and adjust energy conservation in due course according to the standard system, energy evaluation system, technological progress, and model changes of China's passenger and ship fleets. The use of new energy vehicles and boats to identify standards, improve the relevant certification methods.

6. The term "energy-saving vehicles" as used in this Circular refers to vehicles that use the internal combustion engine as the main power system and whose fuel consumption in comprehensive conditions is better than the target value in the next stage.

The so-called new energy vehicles refer to automobiles that use new types of power systems and mainly or entirely use new energy sources, including pure electric vehicles, plug-in hybrid vehicles, and fuel cell vehicles. Among them, a pure electric vehicle refers to a car that is driven by an electric motor and drives electric energy from an on-board rechargeable battery or other energy storage device. A plug-in hybrid vehicle refers to a hybrid vehicle that has a certain amount of pure electric mileage and can obtain electric energy from non-vehicle devices under normal use conditions. A fuel cell car is a car powered by a fuel cell.

7. The finance and taxation departments at all levels shall formulate specific measures for implementation in accordance with the requirements of this Circular and earnestly do a good job of reducing taxes and exemptions for vehicles and vessels of the "Catalogue" model. The local industrial and informatization authorities should promptly transmit this notice to relevant automobile manufacturers and import car dealers in the local area, and supervise automobile production enterprises and import car dealers to do a good job of reporting on the “Catalogue” and actively implement the conservation Energy, the use of new energy vehicles travel tax policy.

Please follow the instructions.

Ministry of Finance Ministry of Industry and Information Technology, State Administration of Taxation.