财政部、国家税务总局、工业和信息化部联合发布《关于免征新能源汽车车辆购置税的公告》

财政部、国家税务总局、工业和信息化部联合发布《关于免征新能源汽车车辆购置税的公告》

The Ministry of Finance, the State Administration of Taxation and the Ministry of Industry and Information Technology Jointly Released an Announcement concerning the Exemption of the Vehicle Purchase Tax for the New Energy Vehicle

2014年8月6日，财政部、国家税务总局与工业和信息化部联合发布《关于免征新能源汽车车辆购置税的公告》（中华人民共和国财政部 国家税务总局 中华人民共和国工业和信息化部公告2014年第53号，以下简称“公告”），宣布自2014年9月1日至2017年12月31日，对新能源汽车免征车辆购置税，并明确了免税的具体标准，即只有购买纳入了《免征车辆购置税的新能源汽车车型目录》（以下简称“目录”）的新能源汽车，才能享受免税优惠。而企业生产或经销的新能源汽车能否顺利纳入《目录》，具体的技术指标是关键。新能源汽车技术研发能不能占领制高点，已经成为当今世界汽车行业竞争的焦点。正因为如此，三部委决定对《目录》实施动态管理，根据我国新能源汽车标准体系发展、技术进步和车型变化，适时修订、调整列入《目录》车型的条件。另外，此次减免车辆购置税的政策并未将进口新能源汽车排除在外，是国家新能源汽车财政补贴政策涉及进口汽车的先例，有利于维护整个汽车行业的公平竞争，从长远看也有利于新能源汽车以及中国品牌汽车的成熟。《公告》主要内容如下：

The Ministry of Finance, the State Administration of Taxation and the Ministry of Industry and Information Technology jointly released an Announcement concerning the Exemption of the Vehicle Purchase Tax for the New Energy Vehicle (the Announcement of the MOF, SAT and MIIT, [2014] No. 53, hereinafter referred to as 'the Announcement') on August 6th, 2014, announced that for the new energy vehicle purchased from September 1st, 2014 to December 31st, 2017, the purchase tax shall be exempted，and concrete standard for the exemption shall be specified as well, which means merely the purchase of the new energy vehicle listed in the Catalogue regarding the New Energy Vehicle Models Exempted from the Vehicle Purchase Tax (hereinafter referred to as 'the Catalogue') can enjoy the exemption. Whether the new energy vehicles produced by automobile manufacturer or imported by dealers can be successfully included into the Catalogue depends on the specific technical indicators. Whether the R&D of the new energy vehicle could occupy the commanding heights has become the battleground in automobile industry worldwide. Therefore the three Ministries decide to implement dynamic management, duly revise and adjust the conditions for the vehicle models to be listed into the Catalogue according to the development of the new energy vehicle standard system, technology progress and the change of vehicle models. What is more, the policy for the vehicle purchase tax exemption of the new energy vehicle did not exclude the imported new energy vehicle, which is the first time for China to involve the imported vehicle in the financial subsidy policy for the new energy vehicle, and is conducive to protect fair competition of the whole automobile industry，and also good for the growth of the new energy vehicle as well as Chinese branded automobiles. The main contents of the Announcement are as follows∶

为促进我国交通能源战略转型、推进生态文明建设、支持新能源汽车产业发展，经国务院批准，现将免征新能源汽车车辆购置税有关事项公告如下：

In order to accelerate the strategic transformation of the transportation energy in China, promote the construction of ecological civilization and support the development of the new energy vehicle industry, under the approval of the State Council, relevant issues concerning the exemption of the vehicle purchase tax for the new energy vehicle are circularized as follows：

一、自2014年9月1日至2017年12月31日，对购置的新能源汽车免征车辆购置税。

I. The vehicle purchase tax for the new energy vehicle purchased from September 1st, 2014 to December 31st, 2017 shall be exempted.

二、对免征车辆购置税的新能源汽车，由工业和信息化部、国家税务总局通过发布《免征车辆购置税的新能源汽车车型目录》（以下简称《目录》）实施管理。

II. For the new energy vehicle exempted from the vehicle purchase tax, the Ministry of Industry and Information Technology and the State Administration of Taxation released the Catalogue regarding the New Energy Vehicle Models Exempted from the Vehicle Purchase Tax (hereinafter referred to as 'the Catalogue') to implement administration.

（一）列入《目录》的新能源汽车须同时符合以下条件：

1.获得许可在中国境内销售的纯电动汽车、插电式（含增程式）混合动力汽车、燃料电池汽车。

2.使用的动力电池不包括铅酸电池。

3.纯电动续驶里程须符合附件1要求。

4.插电式混合动力乘用车综合燃料消耗量（不含电能转化的燃料消耗量）与现行的常规燃料消耗量国家标准中对应目标值相比小于60%；插电式混合动力商用车综合燃料消耗量（不含电能转化的燃料消耗量）与现行的常规燃料消耗量国家标准中对应限值相比小于60%。

5.通过新能源汽车专项检测，符合新能源汽车标准要求。具体要求见附件2。

A. The new energy vehicle listed into the Catalogue shall meet the following conditions simultaneously∶

1. The pure electronic vehicle, plug-in (including the range extended) hybrid electronic vehicle, and fuel battery electronic vehicle which are approved to sell within the territory of China;

2. The lead acid battery shall not be included in the power battery;

3. The driving range of the pure electronic vehicle shall be in accordance with the requirement of Attachment 1;

4. The comprehensive fuel consumption (excluding the fuel consumption converted from electric energy) of plug-in hybrid passenger vehicle shall be 60% of the existing national standard in the conventional fuel consumption in maximum; the comprehensive fuel consumption (excluding the fuel consumption converted from electric energy) of plug-in hybrid commercial vehicle shall be 60% of the existing national standard in the conventional fuel consumption in maximum;

5. Passing special test for the new energy vehicle and meeting the requirement of the new energy vehicle standard, the detailed information is in Attachment 2.

（二）汽车生产企业或进口汽车经销商（以下简称企业）向工业和信息化部提交《目录》申请报告。具体要求见附件3。

提出申请的企业须同时符合以下条件：

1.生产或进口符合列入《目录》条件的新能源汽车。

2.对新能源汽车动力电池、电机、电控等关键零部件提供不低于5年或10万公里（以先到者为准）质保。

3.有较强的售后服务保障能力。

B. The vehicle manufacturers and imported vehicle dealers (hereinafter referred to as 'the enterprises') shall submit application report for the Catalogue to the MIIT, and the detailed information is in Attachment 3.

For the enterprises submitting applications, the following conditions shall be met simultaneously∶

1. The new energy vehicle produced or imported shall be in accordance with the conditions of the Catalogue;

2. The key parts such as power battery, engine and electronic control system of the new energy vehicle shall be guaranteed with quality for at least 5 years or 100, 000 kilometers (whichever occurs first); and

3. There shall be powerful support capability for after-sales service.

（三）工业和信息化部会同国家税务总局等部门，对企业提交的申请材料进行审查；通过审查的车型列入《目录》，由工业和信息化部、国家税务总局发布。

自《目录》发布之日起，购置列入《目录》的新能源汽车免征车辆购置税；购置时间为机动车销售统一发票（或有效凭证）上注明的日期。

C. The MIIT together with the SAT shall review the application materials submitted by the enterprises; the vehicle models passed the review can be listed into the Catalogue, which will be published by the MIIT and SAT.

Since the promulgation of the Catalogue, any new energy vehicle listed into the Catalogue shall be exempted from the vehicle purchase tax; and the purchase time shall be the date notified in the invoice (or valid proof) for the vehicle sale.

（四）财政部、国家税务总局、工业和信息化部等部门将适时组织开展《目录》车型专项检查。企业对申报材料的真实性和产品质量负责。对产品与申报材料不符，产品性能指标未达到要求，或者提供其他虚假信息骗取列入《目录》车型资格的企业，取消该申报车型享受免征车辆购置税政策资格，并依照相关规定予以处理。

D. The MOF, SAT and MIIT shall carry duly out special examinations for the vehicle models listed in the Catalogue. The enterprises shall be responsible for the authenticity of application materials and the quality of products. For the enterprises whose application material is not in line with the product, or whose performance has not reached the requirement, or which gain the qualification into the Catalogue by providing other false information，their qualification of the vehicle models for enjoying the vehicle purchase tax exemption shall be cancelled and the enterprises shall be punished according to relevant regulation.

（五）财政部、国家税务总局、工业和信息化部将根据我国新能源汽车标准体系发展、技术进步和车型变化，适时修订、调整列入《目录》车型的条件。

E. The MOF, SAT and MIIT shall duly revise and adjust the conditions for the vehicle models to be listed into the Catalogue according to the development of the new energy vehicle standard system，technology progress and the change of vehicle models.

三、工业和信息化部根据《目录》确定免征车辆购置税的车辆，税务机关据此办理免税手续。

III. The MIIT is supposed to determine the vehicles that can enjoy the vehicle purchase tax exemption according to the Catalogue, and based on that, the tax authorities shall handle tax exemption procedures.

（一）标注免税标识。

1.工业和信息化部在机动车合格证电子信息中增加“是否列入《免征车辆购置税的新能源汽车车型目录》”字段。

2.对列入《目录》的新能源汽车，企业上传机动车整车出厂合格证信息时，在“是否列入《免征车辆购置税的新能源汽车车型目录》”字段标注“是”，即免税标识。

3.工业和信息化部对企业上传的机动车整车出厂合格证信息中的免税标识进行审核，并将通过审核的信息传送给国家税务总局。

A. Labeling tax exemption sign.

1. The MIIT should add the field that 'whether the vehicle is listed into the Catalogue regarding the New Energy Vehicle Models Exempted from the Vehicle Purchase Tax' to digital information of vehicle qualification.

2. For the new energy vehicle listed into the Catalogue, when the enterprises are uploading the information regarding the qualification of the whole vehicle, the field that 'whether the vehicle is listed into the Catalogue regarding the New Energy Vehicle Models Exempted from the Vehicle Purchase Tax' shall be labeled 'Yes', namely tax exemption sign.

3. The MIIT shall review the tax exemption sign uploaded by the enterprises for the information of the whole vehicle qualification and transmit the information approved in the review to the SAT.

（二）税务机关依据工业和信息化部传送的车辆合格证电子信息中的免税标识，办理免税手续。

B. Tax authorities shall handle the tax exemption procedures according to the tax exemption sign transmitted in the digital information of vehicle qualification from the MIIT.

附件：1.新能源汽车纯电动续驶里程要求（略）

2. 新能源汽车产品专项检查标准目录（略）

3.《免征车辆购置税的新能源汽车车型目录》申请报告（略）

Attachment∶ 1. Requirement of the Driving Range of the Electronic Vehicles (omit)

2. Standard Catalogue of the Special Test for the New Energy Vehicle Products (omit)

3. Application Report for the Catalogue regarding the New Energy Vehicle Models Exempted from the Vehicle Purchase Tax (omit)

翻译：张 瑛

审定：邓力平

Translator∶ Ying Zhang

Proofreader∶ Liping Deng

责任编辑：惠 知