| Announcement of the Ministry of Finance, the State Administration of Taxation, the Ministry of Industry and Information Technology and the Ministry of Science and Technology | | 财政部、国家税务总局、工业和信息化部、科技部公告 |
| (No. 172 [2017]) | | （2017年第172号） |
| Announcement on the Exemption of Vehicle Purchase Tax from New-Energy Automobiles | | 关于免征新能源汽车车辆购置税的公告 |
| For the purposes of implementing the spirit of the 19th National Congress of the Communist Party of China and further supporting the innovative development of new-energy automobiles, with the approval of the State Council, the issues on the exemption of vehicle purchase tax on new-energy automobiles are hereby announced as follows: | | 为贯彻落实党的十九大精神，进一步支持新能源汽车创新发展，经国务院同意，现将免征新能源汽车车辆购置税有关事项公告如下： |
| I. New-energy automobiles purchased shall be exempt from vehicle purchase tax between January 1, 2018 and December 31, 2020. | | 一、自2018年1月1日至2020年12月31日，对购置的新能源汽车免征车辆购置税。 |
| II. The new-energy automobiles exempted from vehicle purchase tax shall be managed through the issuance of the Catalogue of Models of New-Energy Automobiles Exempted from Vehicle Purchase Tax (hereinafter referred to as the “Catalogue”). For the new-energy automobiles that have been listed in the Catalogue before December 31, 2017, the policies regarding the exemption of vehicle purchase tax on new-energy automobiles shall continue to be valid. | | 二、对免征车辆购置税的新能源汽车，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。2017年12月31日之前已列入《目录》的新能源汽车，对其免征车辆购置税政策继续有效。 |
| III. As of January 1, 2018, new-energy automobiles to be listed in the Catalogue shall: | | 三、2018年1月1日起列入《目录》的新能源汽车须同时符合以下条件： |
| (1) be pure electric vehicles, plug-in hybrid (including extended-range) vehicles and fuel cell vehicles permitted to be sold within the territory of China; | | （一）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) satisfy the Technical Requirements for New Energy Automobile Products (Annex 1); | | （二）符合新能源汽车产品技术要求（附件1）。 |
| (3) have passed the special inspection for new-energy automobile products and have reached the special inspection standards for new-energy automobile products (Annex 2); and | | （三）通过新能源汽车专项检测，达到新能源汽车产品专项检验标准（附件2）。 |
| (4) satisfy the relevant requirements (Annex 3) in product quality guarantee, product consistency, after-sale services, safety monitoring, and recycling and utilization of power batteries, etc., if they are imported by the manufacturers of new-energy automobiles or dealers (hereinafter referred to as “enterprises”) | | （四）新能源汽车生产企业或进口新能源汽车经销商（以下简称企业）在产品质量保证、产品一致性、售后服务、安全监测、动力电池回收利用等方面符合相关要求（附件3）。 |
| The Ministry of Finance, the State Administration of Taxation, the Ministry of Industry and Information Technology and the Ministry of Science and Technology shall, in light of the development of the standards system of new-energy automobiles, technical progress and changes in the automobile models, etc., adjust the conditions for new-energy automobiles to be listed in the Catalogue. | | 财政部、税务总局、工业和信息化部、科技部根据新能源汽车标准体系发展、技术进步和车型变化等情况，适时调整列入《目录》的新能源汽车条件。 |
| IV. An enterprise shall submit an Application Report for the Catalogue to the Ministry of Industry and Information Technology (Annex 4) and be responsible for the authenticity of the application materials and the product quality. The Ministry of Industry and Information Technology shall, in conjunction with the State Administration of Taxation, organize technical experts to conduct examination, and include the automobile models that have passed the examination in the Catalogue, and the Ministry of Industry and Information Technology and the State Administration of Taxation shall announce the Catalogue. | | 四、企业应当向工业和信息化部提交《目录》申请报告（附件4），并对申报材料的真实性和产品质量负责。工业和信息化部会同税务总局组织技术专家进行审查，通过审查的车型列入《目录》，并由工业和信息化部、税务总局发布。 |
| V. For a new-energy automobile listed in the Catalogue, an enterprise shall, when uploading the ex-factory conformity certificate for the whole motor vehicles, indicate “Yes” (i.e., tax exemption mark) in the field of “Whether listed in the Catalogue of Models of New-Energy Automobiles Exempted from Vehicle Purchase Tax.” The Ministry of Industry and Information Technology shall examine the tax exemption marks in the ex-factory conformity certificate for the whole motor vehicles uploaded by enterprises, and transfer the information that has passed the examination to the State Administration of Taxation. The tax authorities shall undergo the tax exemption formalities on the basis of the tax-exemption marks and uniform sales invoices (or valid certificates) of motor vehicles that have been examined by the Ministry of Industry and Information Technology. | | 五、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）。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税务总局。税务机关依据工业和信息化部审核后的免税标识和机动车统一销售发票（或有效凭证）办理免税手续。 |
| VI. An enterprise that has had any of its automobile models listed in the Catalogue by submitting application materials inconsistent with the products, failing to satisfy the requirements for the indicators of product performance, or providing other false information and any other fraudulent means shall be disqualified from applying for the exemption from vehicle purchase tax and shall be punished according to the relevant laws and regulations. Where there is any hidden safety risk or safety accident in the use of a product sold, the punishment measures such as ceasing production, ordering immediate correction and suspension or cancellation of the qualification for exemption from vehicle purchase tax shall be taken according to the law in light of the nature and seriousness of the accident. | | 六、对产品与申报材料不符、产品性能指标未达到要求、提供其他虚假信息等手段骗取列入《目录》车型资格的企业，取消免征车辆购置税申请资格，并依照相关法律法规规定予以处理处罚。对已销售产品在使用中存在安全隐患、发生安全事故的，视事故性质、严重程度等依法采取停止生产、责令立即改正、暂停或者取消免征车辆购置税申请资格等处理处罚措施。 |
| VII. Where a functionary conducting examination and verification of the application reports for the Catalogue abuses his powers, neglects his duties, practices favoritism, makes falsification or has other acts in violation of any law or regulation when fulfilling the functions of conducting examination for tax exemption, he shall be held accountable according to the Civil Servant Law, the Administrative Supervision Law and other relevant provisions issued by the state; and shall be transferred to the judicial authority for punishment if any crime is found. | | 七、从事《目录》申请报告审查、审核，办理免税审核的工作人员履行职责时，存在滥用职权、玩忽职守、徇私舞弊等违法违纪行为的，按照《公务员法》《行政监察法》等国家有关规定追究相应责任；涉嫌犯罪的，移送司法机关处理。 |
| Annexes: | | 附件： |
| 1. Technical Requirements for New Energy Automobile Products | | 1.新能源汽车产品技术要求 |
| 2. Catalogue of Special Inspection Standards for New-Energy Automobile Products | | 2.新能源汽车产品专项检验标准目录 |
| 3. Requirements for New-energy Automobile Enterprises | | 3.新能源汽车企业要求 |
| 4. Application Report for the Catalogue of Models of New-Energy Automobiles Exempted from Vehicle Purchase Tax | | 4.《免征车辆购置税的新能源汽车车型目录》申请报告 |
| Ministry of Finance | | 财政部 |
| State Administration of Taxation | | 税务总局 |
| Ministry of Industry and Information Technology | | 工业和信息化部 |
Ministry of Science and Technology
．．．．．． | | 科技部
．．．．．． |
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