Tax Knowledge: Which Vehicles Can Reduce Or Reduce Vehicle Purchase Tax?

1. According to the ninth regulation of the Provisional Regulations on vehicle purchase tax of People's Republic of China (No. 294th of the State Council of the People's Republic of China), "tax exemption for vehicle purchase tax" Tax reduction According to the following regulations: (1) vehicles that are used by foreign embassies, consulates and international organizations stationed in China and their diplomatic personnel are exempt from tax; (two) vehicles of the PLA and the Chinese people's armed police force are included in the army's arms ordering plan; no tax is allowed; (three) non transport vehicles with fixed installations are exempt from taxation; (four) any other circumstances stipulated by the State Council for tax exemption or tax reduction shall be exempt from tax or tax reduction according to regulations.

Two. According to the purchase of vehicles Tax collection management The regulation (thirty-third of the State Administration of Taxation No. second) stipulates: "the tax collection, tax exemption and tax reduction of vehicle purchase tax shall be carried out in accordance with the provisions of the vehicle purchase tax Ordinance."

Three. According to the notice of the Ministry of finance, the State Administration of Taxation, on the exemption of vehicle purchase tax for special purpose vehicles such as flood prevention (fiscal 39 [2001]), "with the approval of the State Council, the following vehicles are exempted from vehicle purchase tax: (1) the flood prevention department and the forest fire department are designated vehicles designated by the designated manufacturers for the purpose of checking, checking, dispatching, reporting flood (police) and liaison" (hereinafter referred to as "flood prevention special vehicles" and "forest fire fighting special vehicles"); two, those who returned home to study abroad to purchase 1 personal cars for their own use, and three long-term experts in China import 1 cars for their own use. The number and direction of flood prevention special purpose vehicles and forest fire fighting special vehicles are jointly issued by the Ministry of Finance and the State Administration of taxation. The vehicle purchase tax collection department of the vehicle registration place shall handle the procedures for exemption from vehicle purchase tax accordingly.

Four. According to the notice of the Ministry of finance, the State Administration of Taxation on the exemption of vehicle purchase tax for agricultural tricycles (fiscal 66 [2004]), "since October 1, 2004, the index is: diesel engine, power is not more than 7.4kw, the carrying capacity is not greater than 500kg, the maximum speed is not greater than 40km/h, and the three wheel tricycle is exempt from vehicle purchase tax."

Five, according to the Ministry of finance, the State Administration of Taxation of the Ministry of finance, the Circular of the State Administration of Taxation on the purchase of public vehicles and vehicles by the public transport enterprises of cities and towns (fiscal 51 [2012] No. 51) stipulates: "first, the public vehicle and electric vehicles purchased by the urban public transport enterprises from January 1, 2012 to December 31, 2015 are exempt from vehicle purchase tax."

Six, according to the announcement of the Ministry of Finance and industry of the Ministry of Finance and the Ministry of industry and information on the exemption from the purchase tax of new energy vehicle vehicles (Ministry of finance, State Administration of Taxation, Ministry of industry and information technology, 2014 No. fifty-third), stipulates: "first, from September 1, 2014 to December 31, 2017, the purchase of new energy vehicles is exempt from vehicle purchase tax. Two. For new energy vehicles exempt from vehicle purchase tax, the Ministry of industry and information technology and the State Administration of Taxation issued the "new energy vehicle model exemption from vehicle purchase tax" Catalogue (hereinafter referred to as the "Catalogue") to implement the management.

Seven. Treasury Department The Circular of the State Administration of Taxation on the exemption of vehicle purchase tax on the "maternal health express" project in 2014 (fiscal 2014 [113]) stipulates: "according to the regulations of the Ministry of Finance and the State Administration of Taxation on the exemption of vehicle purchase tax on the" Mother Health Express "project (fiscal 176 [2006]), 325 vehicles for the mobile medical vehicle for the" Mother Health Express "project, which were applied by the Chinese women's development foundation in 2014, are exempt from vehicle purchase tax (see Annex). The deadline for using tax-free indicators is June 30, 2015. What we need to pay attention to is that Jiangsu is not in the executive provinces.