This tax exemption is extended to the end of 2023

On September 26, the Ministry of Finance, the State Administration of Taxation, and the Ministry of Industry and Information Technology issued an announcement on continuing new energy vehicle -free vehicle purchase tax policies.

In order to support the development of the new energy vehicle industry and promote automobile consumption, the announcement of the relevant matters of the new energy vehicle exemption of vehicle purchase tax is continued as follows:

I. New energy vehicles from January 1, 2023 to December 31, 2023, from the purchase date, exempt vehicle purchase tax.

2. New energy vehicles exempt from vehicle purchase tax shall be implemented through the "Catalog of New Energy Vehicle Models for Vehicle Purchase Tax" (hereinafter referred to as "Catalog") through the Ministry of Industry and Information Technology and the State Administration of Taxation. Purchased from the date of the "Catalog", a pure electric vehicle, plug -in hybrid (including extension) cars and fuel cell vehicles included in the "Catalog", which belongs to new energy vehicles that meet the tax -free conditions.

3. The purchase date shall be determined in accordance with the date of issuance of valid vouchers such as a unified invoice or customs tariff payment for motor vehicle sales.

4. New energy vehicles that have been included in the "Catalog" before December 31, 2022 can continue to apply for tax -free vehicle purchase tax policies in accordance with this announcement. Other matters for new energy vehicles to levy vehicle purchase tax, in accordance with the "Announcement of the Ministry of Industry and Information Technology of the Ministry of Finance and Information Technology on the Relevant Policies for Vehicle Purchase Tax of New Energy Vehicles" ( No. 21), "Announcement of the General Administration of Taxation of the Ministry of Finance of the Ministry of Industry and Information Technology on Adjusting the Technical Requirements of the New Energy Vehicle Products of Vehicle Purchase Taxes" (announcement of the Ministry of Industry and Information Technology of the Ministry of Finance of the Ministry of Finance of the Ministry of Finance of the Ministry of Finance of the Ministry of Finance of the Ministry of Finance of the Ministry of Finance of the Ministry of Finance of the Ministry of Finance of the Ministry of Finance of the Ministry of Finance, No. 13, No. 13) Implementation of relevant regulations.

Source: People's Daily Client, Ministry of Finance's official website

Review: Shen Xuehui Fan Lihui

Edit: Li Jin

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