1. According to Article 9 of the Provisional Regulations on Vehicle Purchase Tax in People's Republic of China (PRC) (Order No.294 of the State Council of the People's Republic of China): "The reduction or exemption of vehicle purchase tax shall be implemented in accordance with the following provisions: (1) Vehicles used by foreign embassies, consulates, international organizations and their diplomats in China shall be exempted from tax; (two) the China People's Liberation Army and the Chinese People's Armed Police Force included in the military weapons and equipment ordering plan of the vehicle tax exemption; (3) Non-transport vehicles with fixed devices are exempt from tax; (4) If there are other circumstances in which the State Council stipulates tax exemption or reduction, it shall be exempted or reduced in accordance with the regulations. "
2. According to Article 2 of the Measures for the Administration of the Collection of Vehicle Purchase Tax (Order No.33 of People's Republic of China (PRC) State Taxation Administration of The People's Republic of China): "The scope of taxation, tax exemption and tax reduction of vehicle purchase tax shall be implemented in accordance with the provisions of the Regulations on Vehicle Purchase Tax."
Three. According to data from the Ministry of Finance
Notice of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Exemption of Vehicle Purchase Tax for Special Vehicles for Flood Control (Caishui [20065438+0] No.39) stipulates: "With the approval of the State Council, the following vehicles are exempted from vehicle purchase tax: 1. Vehicles of designated models with fixed devices produced by designated manufacturers for command, inspection, dispatch, flood control (police) and liaison (hereinafter referred to as special vehicles for flood control and forest fire protection). Second, overseas students returning to serve in China buy 1 domestic cars for their own use in cash; 3. Experts who have settled in China for a long time import 1 cars for their own use. The model, configuration quantity and flow direction of special vehicles for flood control and forest fire prevention are jointly issued by the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China every year. The vehicle purchase tax collection department of the vehicle registration place handles the vehicle purchase tax exemption procedures accordingly. "
4. According to the Ministry of Finance
The Notice of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Exempting Agricultural Tricycles from Vehicle Purchase Tax (Caishui [2004] No.66) stipulates: "From June 5438+1 October1day in 2004, the target is a diesel engine, with a power of no more than 7.4kw, a load of no more than 500kg and a maximum speed of no more than 40 km/h.
Verb (abbreviation for verb) According to the data of the Ministry of Finance.
The Notice of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Exempting Urban Public Transport Enterprises from Vehicle Purchase Tax (Caishui [2065438+02] No.5 1.1October 20 12 to1) stipulates that urban public transport enterprises are exempt from vehicle purchase tax.
Six, according to the "People's Republic of China (PRC) Ministry of Finance, State Taxation Administration of The People's Republic of China Ministry of Industry and Information Technology on the exemption of new energy vehicle purchase tax announcement" (People's Republic of China (PRC) Ministry of Finance State Taxation Administration of The People's Republic of China
Announcement No.53 of the Ministry of Industry and Information Technology (No.53 of 20 14) stipulates: "1. From September/day of 20 14 to February/day of 20 1 7, new energy vehicles purchased are exempt from vehicle purchase tax. 2. New energy vehicles exempted from vehicle purchase tax shall be managed by the Ministry of Industry and Information Technology of the People's Republic of China and State Taxation Administration of The People's Republic of China through the publication of the Catalogue of New Energy Vehicles Exempted from Vehicle Purchase Tax (hereinafter referred to as the Catalogue). "
7. According to the Ministry of Finance
The Notice of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Exempting Motor Medical Vehicles from Vehicle Purchase Tax for the 20 14 "Mother's Health Express" (Caishui [2065 438+04] 1 13) stipulates: "According to the regulations of the Ministry of Finance,
The Notice of State Taxation Administration of The People's Republic of China on Exemption of Vehicle Purchase Tax for Special Vehicles of "Mother Health Express" (Caishui [2006]176) stipulates that 325 mobile medical vehicles of "Mother Health Express" applied by China Women's Development Foundation in 20 14 are exempt from vehicle purchase tax (see annex for details). The deadline for the use of tax exemption indicators is 2065438+June 30, 2005.
"It should be noted that Jiangsu Province is not an administrative province.