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, which was originally scheduled to expire at the end of this year, will be postponed to the end of next year
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Announcement on the extension of the policy of vehicle purchase tax exemption for new energy vehicles
Ministry of Finance State Administration of Taxation Ministry of Industry and Information Technology Announcement No. 27 of 2022
In order to support the development of the new energy vehicle industry and promote automobile consumption, the announcement is now as follows on the extension of the policy of vehicle purchase tax exemption for new energy vehicles:
1. Vehicle purchase tax is exempted for new energy vehicles that have been purchased from January 1, 2023 to December 31, 2023.
2. New energy vehicles exempt from vehicle purchase tax will be managed through the Ministry of Industry and Information Technology and the State Administration of Taxation issued the "Catalogue of New Energy Vehicle Models exempt from Vehicle Purchase Tax" (hereinafter referred to as the "Catalogue"). Pure electric vehicles, plug-in hybrid (including extended-range) vehicles, and fuel cell vehicles purchased from the date of publication of the Catalog, are new energy vehicles that meet the duty-free conditions.
3. The purchase date is determined according to the issuance date of valid vouchers such as a unified motor vehicle sales invoice or a special payment form for customs duties.
4. New energy vehicles included in the Catalogue before December 31, 2022 can continue to apply the vehicle purchase tax exemption policy in accordance with this announcement. Other matters that new energy vehicles are exempt from vehicle purchase tax shall be implemented in accordance with the relevant provisions of the "Announcement of the Ministry of Finance, the State Administration of Taxation, the Ministry of Industry and Information Technology on the Relevant Policies of New Energy Vehicles Exemption Vehicles Exemption Vehicles" (Announcement of the Ministry of Finance, the State Administration of Taxation, the Ministry of Industry and Information Technology, the Ministry of Industry and Information Technology, the Ministry of Industry and Information Technology, the Ministry of Finance, the State Administration of Taxation, the State Administration of Taxation, the Ministry of Industry and Information Technology, the Ministry of Finance, the State Administration of Taxation, the relevant provisions of other documents.
Source: Ministry of Finance website
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