| Announcement of the Ministry of Finance, the State Taxation Administration and the Ministry of Industry and Information Technology on Relevant Policies for the Exemption of Vehicle Acquisition Tax on New-energy Automobiles | | 财政部、税务总局、工业和信息化部关于新能源汽车免征车辆购置税有关政策的公告 |
| (Announcement No. 21 [2020] of the Ministry of Finance) | | （财政部公告2020年第21号） |
| For the purpose of supporting the development of new-energy automobiles and promoting automobile consumption, the polices regarding the exemption of vehicle acquisition tax on new-energy automobiles are hereby announced as follows: | | 为支持新能源汽车产业发展，促进汽车消费，现就新能源汽车免征车辆购置税有关政策公告如下： |
| I. New-energy automobiles purchased shall be exempt from vehicle acquisition tax between January 1, 2021 and December 31, 2022. “New-energy automobiles exempt from vehicle acquisition tax” means pure electric vehicles, plug-in (including extended-range) hybrid electric vehicles, and fuel cell vehicles. | | 一、自2021年1月1日至2022年12月31日，对购置的新能源汽车免征车辆购置税。免征车辆购置税的新能源汽车是指纯电动汽车、插电式混合动力（含增程式）汽车、燃料电池汽车。 |
| II. The new-energy automobiles exempt from vehicle acquisition tax shall be subject to administration through the Catalogue of Models of New-Energy Automobiles Exempt from Vehicle Acquisition Tax (hereinafter referred to as the “Catalogue”) issued by the Ministry of Industry and Information Technology and the State Taxation Administration. From the date of issuance of the Catalogue, the purchase of new-energy automobiles listed in the Catalogue shall be exempt from vehicle acquisition tax. The time of purchase shall be the dates indicated on the uniform invoices (or valid certificates) for sale of motor vehicles. | | 二、免征车辆购置税的新能源汽车，通过工业和信息化部、税务总局发布《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。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。 |
III. For a new-energy automobile listed in the Catalogue, the manufacturer of the new-energy automobile or the dealer of the imported new energy automobile (hereinafter referred to as the “automobile enterprise”) shall, when uploading an Ex-factory Conformity Certificate for a Motor Vehicle or an Electronic Information Sheet for an Imported Motor Vehicle (hereinafter referred to as the “electronic vehicle information”), indicate “Yes” (i.e., tax exemption mark) in the field of “Whether It Is Entitled to Be Exempt from Vehicle Acquisition Tax.” The Ministry of Industry and Information Technology shall verify the tax exemption mark in the electronic vehicle information uploaded by the automobile enterprise, and transmit the verified information to the State Taxation Administration. The tax authority shall undergo the formalities for exemption of vehicle acquisition tax based on the tax-exemption mark and the uniform sales invoice (or valid certificates) of the motor vehicle that have been verified by the Ministry of Industry and Information Technology.
．．．．．． | | 三、对已列入《目录》的新能源汽车，新能源汽车生产企业或进口新能源汽车经销商（以下简称汽车企业）在上传《机动车整车出厂合格证》或进口机动车《车辆电子信息单》（以下简称车辆电子信息）时，在“是否符合免征车辆购置税条件”字段标注“是”（即免税标识）。工业和信息化部对汽车企业上传的车辆电子信息中的免税标识进行审核，并将通过审核的信息传送至税务总局。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），办理车辆购置税免税手续。
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