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Announcement No. 81 [2011] of the Ministry of Finance, State Administration of Taxation, and Ministry of Industry and Information Technology ―― Announcement on the Catalogue of Pure Electric Vehicle and Fuel-Cell Passenger Vehicle Models Outside the Scope of Vehicle and Vessel Tax Collection (First Set)(Title Only) [Effective]
财政部、国家税务总局、工业和信息化部公告2011年第81号――关于不属于车船税征收范围的纯电动燃料电池乘用车车型目录(第一批)的公告 [现行有效]
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财政部、国家税务总局、工业和信息化部公告

(2011年第81号)

关于不属于车船税征收范围的纯电动燃料电池乘用车车型目录(第一批)的公告
根据《中华人民共和国车船税法》有关规定,纯电动、燃料电池乘用车不属于车船税征收范围。为维护纳税人的合法权益,便于税务机关和扣缴义务人准确掌握政策,财政部、国家税务总局、工业和信息化部根据纯电动、燃料电池乘用车的技术进步和车型变化情况,公告其车型目录。现将第一批不属于车船税征收范围的纯电动、燃料电池乘用车车型目录予以公告。
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