Recently.
Ministry of Industry and Information Technology, Ministry of Finance, State Administration of Taxation.
Three-part announcements.
From 1 January 2024Apply for entry into the "Vehicle Acquisition Tax Reduction and Exemption".New Energy Vehicle Model Catalog".It must meet the technical requirements of new energy vehicle products
Details are as follows
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People's Republic of ChinaMinistry of Industry and Information Technology, Ministry of Finance, State Administration of Taxation. Regarding the adjustment and reduction of vehicle purchase tax for new energy vehiclesAnnouncement of the technical requirements of the product
No. 32 of 2023.
According to the "Announcement on Extending and Optimizing the Vehicle Purchase Tax Reduction and Exemption Policy for New Energy Vehicles" (Announcement No. 10 of 2023 of the Ministry of Finance, the State Administration of Taxation and the Ministry of Industry and Information Technology), combined with the technological progress of new energy vehicles, the relevant matters related to the technical requirements of new energy vehicle products for the reduction and exemption of vehicle purchase tax are hereby announced as follows:
1. From January 1, 2024, models applying for inclusion in the "Catalogue of New Energy Vehicle Models for Reduction and Exemption of Vehicle Purchase Tax" (hereinafter referred to as the "Catalogue of Tax Reductions and Exemptions") must meet the technical requirements of new energy vehicle products (see annex). Among them, the battery swap mode models also need to provide a third-party test report that meets the requirements of GB T 40032 "Safety Requirements for Battery Swapping of Electric Vehicles" and other standards, as well as the certification materials of the manufacturer to ensure the battery swap service. If the enterprise builds its own battery swap station, it is required to provide the design drawings and ownership certificate of the battery swap station;If the battery swap service is entrusted, materials such as the vehicle model, the matching certificate of the battery swap station, and the cooperation agreement between the two parties shall be provided.
2. The transition period from January 1, 2024 to May 31, 2024 is the transition period. From January 1, 2024, models that have been included in the Catalogue of New Energy Vehicle Models Exempt from Vehicle Purchase Tax (hereinafter referred to as the "Tax-free Catalogue") and are still valid before December 31, 2023 will be automatically transferred to the Catalogue of Tax Reduction and Exemption. Relevant models shall upload the tax reduction and exemption logos and battery swap mode logos in a timely manner, and the battery swap mode models and fuel cell models shall supplement the corresponding supporting materials according to the requirements of this announcement. From June 1, 2024, models that do not meet the technical requirements of this announcement will be withdrawn from the "Tax Reduction and Exemption Catalogue".
3. From June 1, 2024, the technical requirements in the Announcement on the Exemption of Vehicle Purchase Tax for New Energy Vehicles (Announcement No. 172 [2017] of the Ministry of Finance, the State Administration of Taxation, the Ministry of Industry and Information Technology, and the Ministry of Science and Technology) and the Announcement on Adjusting the Technical Requirements for New Energy Vehicle Products Exempted from Vehicle Purchase Tax (Announcement No. 13 [2021] of the Ministry of Industry and Information Technology, the Ministry of Finance and the State Administration of Taxation) shall be repealed.
Fourth, enterprises should establish and improve the safety management mechanism, strengthen the ability to ensure product quality, and ensure the safety of new energy vehicles. It is necessary to improve the efficiency of the monitoring platform, do a good job of risk early warning and reminder, and report vehicle accident reports in a timely manner. In the event of a safety accident and concealment and failure to report, the qualification for tax reduction and exemption of vehicle models will be cancelled or the declaration of new models will be suspended from the "Tax Reduction and Exemption Catalogue".
The announcement is hereby made. Attachment: Technical requirements for new energy vehicle products.
Ministry of Industry and Information Technology, Ministry of Finance, State Administration of Taxation.
December 7, 2023.
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