On April 2, the Ministry of Industry and Information Technology, the Ministry of Finance, and the State Administration of Taxation issued a joint announcement to further strengthen the management of the Catalogue of New Energy Vehicles Exempted from Vehicle Purchase Tax (hereinafter referred to as the “Catalogueâ€) and establish a sound dynamic management mechanism.
In order to strengthen the dynamic management of the Catalogue, the Ministry of Industry and Information Technology and the State Administration of Taxation have included the “Catalogia†before January 1, 2017, and the models with no output or import volume as of the date of this announcement will be listed on or after January 1, 2017. Vehicles with no production or imports within the 12 months after the “Catalogue†were retracted from the “Catalogue†after being declared public for 5 working days without any objection.
Vehicles withdrawn from the "Catalogue" will be subject to the cancellation of vehicle models with tax-exempted logos as of the date of publication of the announcement, and the tax authorities will no longer apply for exemption of vehicle purchase tax concessions.
Vehicles that have been revoked from the Catalogue but need to be re-qualified must be re-submitted as required by the policy and listed in the Catalogue after passing the review.
Vehicles that have enjoyed purchase tax concessions when purchasing a new car do not pay additional vehicle purchase tax for subsequent transfers or transactions.
The Ministry of Industry and Information Technology will strengthen supervision and inspection of companies and models in the Catalogue. After discovering that there are violations of relevant standards and regulations, the Ministry of Industry and Information Technology and the State Administration of Taxation will handle and punish them in accordance with relevant requirements.
The following is the original policy:
Ministry of Industry and Information Technology Ministry of Finance Ministry of Finance State Administration of Taxation Notice
In order to further strengthen the management of the Catalogue of New Energy Vehicle Models Exempted from Vehicle Purchase Tax (hereinafter referred to as the “Catalogueâ€) and establish a sound dynamic management mechanism, the relevant matters are now announced as follows:
First, the "directory" implementation of dynamic management
(1) In order to strengthen the dynamic management of the Catalogue, the Ministry of Industry and Information Technology and the State Administration of Taxation of vehicles with no production or import volume as of the date of publication of the Announcement before January 1, 2017 are included in the Catalogue, 2017 Vehicles with no production or imports within 12 months after the "Catalogue" was included in the "Catalogue" on or after the 1st of the month were retracted from the "Catalogue" after 5 working days without public disagreement.
(2) Vehicles withdrawn from the “Catalogue†shall start from the day the announcement is issued, and the motor vehicle certificate information management system will no longer receive information on vehicle models with tax exemptions, and tax authorities will no longer apply for exemption of vehicle purchase tax for them. Promotions.
(3) Vehicles that have been revoked from the Catalogue but need to be re-qualified shall be re-submitted as required by the policy and listed in the “Catalogue†after passing the review.
(4) Vehicles that have enjoyed purchase tax concessions when purchasing a new car, and will no longer make up the vehicle purchase tax on subsequent transfers or transactions.
(5) The Ministry of Industry and Information Technology will strengthen supervision and inspection of companies and models in the Catalogue. After discovering violations of relevant standards and regulations, the Ministry of Industry and Information Technology and the State Administration of Taxation will handle and punish them in accordance with relevant requirements.
Second, other matters
(1) The models listed in the "Catalogue" shall be marked with the tax exemption mark from the date of issuance of the announcement. If not marked, the vehicle certificate information management system will not be accepted.
(2) The "Catalogue" organizes the application of declarations, publicity and training, as well as specific technical examination, supervision and inspection, and is now entrusted to the Equipment Industry Development Center of the Ministry of Industry and Information Technology.
Ministry of Industry and Information Technology
Ministry of Finance
State Administration of Taxation
March 30, 2018
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