Four ministries on the exemption of new energy vehicles purchase tax notice (until 2020)
On December 27, 2017, China Bus Network was informed from the website of the Ministry of Industry and Information Technology that in order to implement the spirit of the 19th CPC Congress and further support the innovation and development of new energy vehicles, with the agreement of the State Council, the four ministries agreed to extend the purchase tax on vehicles exempt from new energy vehicles 2020; will now exempt new energy vehicles purchase tax notice on the following matters:
First, from January 1, 2018 to December 31, 2020, the purchase of new energy vehicles exempt from vehicle purchase tax.
Second, the new energy vehicles exempt from vehicle purchase tax shall be administered through the release of the Catalog of New Energy Vehicles Exempted from Vehicle Purchase Tax (hereinafter referred to as the Catalog). New energy vehicles that have been listed in the "Catalog" before December 31, 2017 will continue to be exempted from the vehicle purchase tax policy.
Third, the new energy vehicles listed in the "Catalog" from January 1, 2018 shall meet the following conditions at the same time:
(1) Pure electric vehicles, plug-in hybrid electric vehicles and fuel cell vehicles licensed to be sold in the PRC.
(B) meet the new energy vehicle product technical requirements (Annex 1).
(III) To pass the special examination of new energy vehicles and reach the special inspection standard for new energy vehicles (Annex 2).
(4) The new energy vehicle manufacturer or the imported new energy vehicle dealer (hereinafter referred to as the enterprise) meets the relevant requirements (Annex 3) in product quality assurance, product consistency, after-sales service, safety monitoring and power battery recycling.
The Ministry of Finance, the State Administration of Taxation, the Ministry of Industry and Information Technology and the Ministry of Science and Technology timely adjust the conditions of new energy vehicles listed in the "Catalog" according to the development of standards systems for new energy vehicles, technological progress and vehicle type changes.
4. The enterprise shall submit the "Catalog" application report (Appendix 4) to the Ministry of Industry and Information Technology and shall be responsible for the authenticity of the application materials and the product quality. The Ministry of Industry and Information Technology, together with the State Administration of Taxation, will organize technical experts to conduct a review. The models reviewed will be listed in the "Catalog" and released by the Ministry of Industry and Information Technology and the State Administration of Taxation.
Fifth, in the "directory" of new energy vehicles, businesses upload vehicle OEM certificate, in the "whether included in the" vehicle purchase tax exemption of new energy vehicles catalog "" field marked "yes" ( That is, tax exempt identification). The Ministry of Industry and Information Technology examines the tax-exempt labels in the vehicle manufacturer's vehicle certification documents uploaded by enterprises and transmits the information approved by the State Administration of Taxation to the tax authorities. The tax authorities shall go through the tax-exemption formalities on the basis of the tax-exempt identification after examination and approval by the Ministry of Industry and Information Technology and the unified motor vehicle sales invoice (or valid certificate).
Sixth, the product does not match with the declaration of materials, product performance indicators did not meet the requirements, provide other false information and other means fraudulently included in the "directory" model qualifications of enterprises, abolition of exemption from vehicle purchase tax eligibility, and in accordance with the relevant laws and regulations to be addressed Punishment. Where there is a potential safety hazard or a safety accident occurs in the use of a sold product, it shall be ordered to stop production according to the nature and severity of the accident and be ordered to correct immediately, suspend or cancel the application for exemption from the vehicle purchase tax.
VII. In the course of carrying out duties and responsibilities of personnel engaged in the examination, examination and tax-exemption examination of "catalogs" of reports, there exist relevant laws and regulations such as abusing their powers, neglecting their duties, favoritism and favoritism for personal gains, and according to the State Administration of Civil Service Law, the "Administrative Supervision Law" Provisions related to accountability; suspected of crime, transferred to the judiciary.