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Announcement of the Ministry of Finance and the State Taxation Administration on Continuing the Implementation of Preferential Vehicle Acquisition Tax Policies [Effective]
财政部、税务总局关于继续执行的车辆购置税优惠政策的公告 [现行有效]
【法宝引证码】

Announcement of the Ministry of Finance and the State Taxation Administration on Continuing the Implementation of Preferential Vehicle Acquisition Tax Policies 

财政部、税务总局关于继续执行的车辆购置税优惠政策的公告

(Announcement No. 75 [2019] of the Ministry of Finance and the State Taxation Administration) (财政部、税务总局公告2019年第75号)

For the purpose of implementing the Vehicle Acquisition Tax Law of the People's Republic of China, the preferential vehicle acquisition tax policies the implementation of which is continued are hereby announced as follows: 为贯彻落实《中华人民共和国车辆购置税法》,现将继续执行的车辆购置税优惠政策公告如下:
(1) The purchase in cash of one domestically produced sedan car for personal use by a person with overseas education background who has returned to China to work and the import of one sedan car for personal use by an expert who comes to China for permanent residence shall be exempt from vehicle acquisition tax. The vehicles of designated models mounted with fixed devices, which are produced by designated manufacturers and used by flood control departments and the forest fire departments for commanding, inspection, dispatch, flood control and early warning, as well as contacting shall be exempt from vehicle acquisition tax. The specific operations shall be governed by the relevant provisions of the Notice by the Ministry of Finance and the State Taxation Administration of the Exemption of Vehicle Acquirement Tax on Special Flood Control Vehicles and Other Vehicles (No. 39 [2001], MOF). 1.回国服务的在外留学人员用现汇购买1辆个人自用国产小汽车和长期来华定居专家进口1辆自用小汽车免征车辆购置税。防汛部门和森林消防部门用于指挥、检查、调度、报汛(警)、联络的由指定厂家生产的设有固定装置的指定型号的车辆免征车辆购置税。具体操作按照《财政部 国家税务总局关于防汛专用等车辆免征车辆购置税的通知》(财税〔2001〕39号)有关规定执行。
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