Vehicles can be exempted from the provisions of the vehicle purchase tax
A. According to the "Chinese People's Republic of China *** and the State Provisional Regulations on Vehicle Purchase Tax" (the Chinese People's Republic of China *** and the State Council Decree No. 294), Article IX stipulates that: "Vehicle Purchase Tax exemption, tax reduction, in accordance with the following provisions: (a) foreign embassies, consulates and international organizations in China The vehicles used by foreign embassies, consulates and international organizations in China and their diplomats for their own use are exempted from tax; (ii) the vehicles of the Chinese People's Liberation Army and the Chinese People's Armed Police Force that are included in the ordering plan of the army's weaponry are exempted from tax; (iii) non-transportation vehicles equipped with a fixed installation are exempted from tax; and (iv) if there are any other circumstances stipulated by the State Council for exemption from or reduction of tax, they shall be exempted from or reduced in accordance with the provisions of the tax."
Second, according to the "vehicle purchase tax collection and management measures" (State Administration of Taxation Decree No. 33), Article 2: "vehicle purchase tax levy, tax exemption, tax reduction scope in accordance with the provisions of the vehicle purchase tax regulations."
Third, according to the "Ministry of Finance, State Administration of Taxation on the exemption of vehicles for flood control and other vehicles from vehicle purchase tax notice" (Cai Shui [2001] No. 39), "approved by the State Council, the following vehicles are exempted from the vehicle purchase tax: First, the flood control department and the forest fire department for the command, checking, scheduling, flood reporting (police), liaison by the designated manufacturers of the designated model with fixed device Flood control departments and forest fire departments for command, inspection, scheduling, flood reporting (police), liaison by the designated manufacturers of designated models of vehicles with fixed devices (hereinafter referred to as special vehicles for flood control and forest firefighting special vehicles); second, return to serve overseas students with foreign remittances to buy a personal use of domestic cars; third, long-term settlement in China, the experts imported a car for their own use. Flood control vehicles and forest fire-fighting vehicles of the type and configuration of the number of special vehicles, the flow of the Ministry of Finance and the State Administration of Taxation **** with the issuance of each year. The vehicle purchase tax collection department at the place of vehicle registration shall handle the vehicle purchase tax exemption procedures accordingly."
Four, according to the "Ministry of Finance State Administration of Taxation on Agricultural Tricycles Exempted from Vehicle Purchase Tax Notice" (Cai Shui [2004] No. 66), "since October 1, 2004 on the indicators: diesel engine, power is not greater than 7.4kw, load capacity is not greater than 500kg, maximum speed is not greater than 40km/h, three wheels of agricultural tricycles are exempted from vehicle purchase tax."
V. According to the Circular of the Ministry of Finance and the State Administration of Taxation on the Exemption of Vehicle Acquisition Tax on the Acquisition of Public **** Vehicles and Tram Vehicles by Urban Public Transportation Enterprises (Cai Shui [2012] No. 51), "I. Public **** vehicles and tram vehicles purchased by urban public transportation enterprises from Jan. 1, 2012 to Dec. 31, 2015 are exempted from the vehicle acquisition tax."
VI.According to the Announcement of the Ministry of Finance, State Administration of Taxation, Ministry of Industry and Information Technology on the Exemption of Vehicle Purchase Tax for New Energy Vehicles (Announcement of the Ministry of Finance, State Administration of Taxation, Ministry of Industry and Information Technology, No. 53 of 2014), "I. From September 1, 2014, to December 31, 2017, the new energy vehicles purchased are exempted from the vehicle purchase tax. Second, the management of new energy vehicles exempted from vehicle purchase tax shall be implemented by the Ministry of Industry and Information Technology and the State Administration of Taxation through the issuance of the Catalog of New Energy Vehicle Models Exempted from Vehicle Purchase Tax (hereinafter referred to as the Catalog)."
VII. According to the Notice of the Ministry of Finance and the State Administration of Taxation on the Exemption of Vehicle Purchase Tax for Mobile Medical Vehicles of the 2014 "Mother's Health Express" Program (Cai Shui [2014] No. 113 ), it is stipulated as follows. According to the Circular of the Ministry of Finance and the State Administration of Taxation on the Exemption of Vehicle Purchase Tax on Special Vehicles for the "Mother's Health Express" Project (Cai Shui [2006] No. 176), the 325 mobile medical vehicles applied by the China Women's Development Foundation for the "Mother's Health Express" project in 2014 shall be exempted from vehicle purchase tax (Cai Shui [2014] No. 113). The vehicle purchase tax exemption for 325 mobile medical vehicles applied by the China Women's Development Foundation for the "Mother's Health Express" project in 2014 is stipulated in Cai Shui [2006] No. 176. The deadline for the use of the tax exemption index is June 30, 2015 (see attached). "It should be noted that Jiangsu Province is not in the implementation of the province.