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| Announcement of the State Administration of Taxation on Issues concerning Exempting Experts Who Come to China for Permanent Residence from Vehicle Purchase Tax | | 国家税务总局关于长期来华定居专家免征车辆购置税有关问题的公告 |
| (Announcement No.2 [2018] of the State Administration of Taxation) | | （国家税务总局公告2018年第2号） |
The Notice of the Ministry of Finance and the State Administration of Taxation on Vehicle Purchase Tax Exemption for Special Flood Control Vehicles and Other Vehicles (No. 39 [2001],MOF) provided that an expert who comes to China for permanent residence shall be exempt from vehicle purchase tax on one sedan car imported for self use. The Announcement of the State Administration of Taxation on Issues concerning the Administration of the Collection of Vehicle Purchase Tax (Announcement No. 4 [2015], SAT) further specified that an expert who comes to China for permanent residence shall, when undergoing the tax exemption formalities for the imported sedan car for self use, provide the expert certificate as issued by State Administration of Foreign Experts Affairs or an entity authorized by it, in addition to the application materials required by the Measures for the Administration of Collection of Vehicle Purchase Tax (issued by Order No. 33, SAT, and amended by Order No. 38, SAT).
．．．．．． | | 《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）规定，长期来华定居专家进口1辆自用小汽车免征车辆购置税。《国家税务总局关于车辆购置税征收管理有关问题的公告》（国家税务总局公告2015年第4号）进一步明确，长期来华定居专家办理进口自用小汽车免税手续， 除了按《车辆购置税征收管理办法》（国家税务总局令第33号公布，第38号修改）规定提供申报资料外，还应当提供国家外国专家局或者其授权单位核发的专家证。
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