Announcement of the Ministry of Finance and the State Administration of Taxation on reducing the purchase tax on some passenger cars
(Announcement No. 20 of 2022 by the Ministry of Finance and the State Administration of Taxation)
In order to promote automobile consumption and support the development of the automobile industry, the purchase tax on some passenger cars will be reduced. The relevant policy announcements on purchase tax are as follows:
1. For 2.0-liter and below vehicles with a purchase date between June 1, 2022 and December 31, 2022 and a bicycle price (excluding value-added tax) not exceeding 300,000 yuan. The number of passenger cars will be increased, and the vehicle purchase tax will be halved.
2. The term "passenger vehicle" as mentioned in this announcement refers to a vehicle that is mainly used to carry passengers and their carry-on luggage and/or temporary items in terms of design, manufacturing and technical characteristics, and has a maximum of 9 seats including the driver's seat. car.
3. The bicycle price mentioned in this announcement shall be based on the taxable price of the vehicle purchase tax taxable vehicle.
4. The purchase date of a passenger vehicle is determined based on the issuance date of valid vouchers such as the uniform motor vehicle sales invoice or the special customs duty payment note.
5. The displacement and number of seats of a passenger vehicle shall be determined in accordance with the electronic information of the "Motor Vehicle Factory Certificate of the People's Republic of China" or the electronic information of the "Vehicle Electronic Information Sheet" of imported motor vehicles and the rated passenger capacity (persons). ) number is determined.
hereby announces.
Ministry of Finance and State Administration of Taxation
May 31, 2022
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Editor: Peiqing
Source: Ministry of Finance website
