財(cái)政部、國(guó)家稅務(wù)總局、工業(yè)和信息化部聯(lián)合發(fā)布《關(guān)于免征新能源汽車車輛購(gòu)置稅的公告》

The Ministry of Finance, the State Administration of Taxation and the Ministry of Industry and Information Technology Jointly Released an Announcement concerning the Exemption of the Vehicle Purchase Tax for the New Energy Vehicle

2014年8月6日，財(cái)政部、國(guó)家稅務(wù)總局與工業(yè)和信息化部聯(lián)合發(fā)布《關(guān)于免征新能源汽車車輛購(gòu)置稅的公告》（中華人民共和國(guó)財(cái)政部 國(guó)家稅務(wù)總局 中華人民共和國(guó)工業(yè)和信息化部公告2014年第53號(hào)，以下簡(jiǎn)稱“公告”），宣布自2014年9月1日至2017年12月31日，對(duì)新能源汽車免征車輛購(gòu)置稅，并明確了免稅的具體標(biāo)準(zhǔn)，即只有購(gòu)買納入了《免征車輛購(gòu)置稅的新能源汽車車型目錄》（以下簡(jiǎn)稱“目錄”）的新能源汽車，才能享受免稅優(yōu)惠。而企業(yè)生產(chǎn)或經(jīng)銷的新能源汽車能否順利納入《目錄》，具體的技術(shù)指標(biāo)是關(guān)鍵。新能源汽車技術(shù)研發(fā)能不能占領(lǐng)制高點(diǎn)，已經(jīng)成為當(dāng)今世界汽車行業(yè)競(jìng)爭(zhēng)的焦點(diǎn)。正因?yàn)槿绱?，三部委決定對(duì)《目錄》實(shí)施動(dòng)態(tài)管理，根據(jù)我國(guó)新能源汽車標(biāo)準(zhǔn)體系發(fā)展、技術(shù)進(jìn)步和車型變化，適時(shí)修訂、調(diào)整列入《目錄》車型的條件。另外，此次減免車輛購(gòu)置稅的政策并未將進(jìn)口新能源汽車排除在外，是國(guó)家新能源汽車財(cái)政補(bǔ)貼政策涉及進(jìn)口汽車的先例，有利于維護(hù)整個(gè)汽車行業(yè)的公平競(jìng)爭(zhēng)，從長(zhǎng)遠(yuǎn)看也有利于新能源汽車以及中國(guó)品牌汽車的成熟?！豆妗分饕獌?nèi)容如下：

The Ministry of Finance, the State Administration of Taxation and the Ministry of Industry and Information Technology jointly released an Announcement concerning the Exemption of the Vehicle Purchase Tax for the New Energy Vehicle (the Announcement of the MOF, SAT and MIIT, [2014] No. 53, hereinafter referred to as 'the Announcement') on August 6th, 2014, announced that for the new energy vehicle purchased from September 1st, 2014 to December 31st, 2017, the purchase tax shall be exempted，and concrete standard for the exemption shall be specified as well, which means merely the purchase of the new energy vehicle listed in the Catalogue regarding the New Energy Vehicle Models Exempted from the Vehicle Purchase Tax (hereinafter referred to as 'the Catalogue') can enjoy the exemption. Whether the new energy vehicles produced by automobile manufacturer or imported by dealers can be successfully included into the Catalogue depends on the specific technical indicators. Whether the R&D of the new energy vehicle could occupy the commanding heights has become the battleground in automobile industry worldwide. Therefore the three Ministries decide to implement dynamic management, duly revise and adjust the conditions for the vehicle models to be listed into the Catalogue according to the development of the new energy vehicle standard system, technology progress and the change of vehicle models. What is more, the policy for the vehicle purchase tax exemption of the new energy vehicle did not exclude the imported new energy vehicle, which is the first time for China to involve the imported vehicle in the financial subsidy policy for the new energy vehicle, and is conducive to protect fair competition of the whole automobile industry，and also good for the growth of the new energy vehicle as well as Chinese branded automobiles. The main contents of the Announcement are as follows∶

為促進(jìn)我國(guó)交通能源戰(zhàn)略轉(zhuǎn)型、推進(jìn)生態(tài)文明建設(shè)、支持新能源汽車產(chǎn)業(yè)發(fā)展，經(jīng)國(guó)務(wù)院批準(zhǔn)，現(xiàn)將免征新能源汽車車輛購(gòu)置稅有關(guān)事項(xiàng)公告如下：

In order to accelerate the strategic transformation of the transportation energy in China, promote the construction of ecological civilization and support the development of the new energy vehicle industry, under the approval of the State Council, relevant issues concerning the exemption of the vehicle purchase tax for the new energy vehicle are circularized as follows：

一、自2014年9月1日至2017年12月31日，對(duì)購(gòu)置的新能源汽車免征車輛購(gòu)置稅。

I. The vehicle purchase tax for the new energy vehicle purchased from September 1st, 2014 to December 31st, 2017 shall be exempted.

二、對(duì)免征車輛購(gòu)置稅的新能源汽車，由工業(yè)和信息化部、國(guó)家稅務(wù)總局通過(guò)發(fā)布《免征車輛購(gòu)置稅的新能源汽車車型目錄》（以下簡(jiǎn)稱《目錄》）實(shí)施管理。

II. For the new energy vehicle exempted from the vehicle purchase tax, the Ministry of Industry and Information Technology and the State Administration of Taxation released the Catalogue regarding the New Energy Vehicle Models Exempted from the Vehicle Purchase Tax (hereinafter referred to as 'the Catalogue') to implement administration.

（一）列入《目錄》的新能源汽車須同時(shí)符合以下條件：

1.獲得許可在中國(guó)境內(nèi)銷售的純電動(dòng)汽車、插電式（含增程式）混合動(dòng)力汽車、燃料電池汽車。

2.使用的動(dòng)力電池不包括鉛酸電池。

3.純電動(dòng)續(xù)駛里程須符合附件1要求。

4.插電式混合動(dòng)力乘用車綜合燃料消耗量（不含電能轉(zhuǎn)化的燃料消耗量）與現(xiàn)行的常規(guī)燃料消耗量國(guó)家標(biāo)準(zhǔn)中對(duì)應(yīng)目標(biāo)值相比小于60%；插電式混合動(dòng)力商用車綜合燃料消耗量（不含電能轉(zhuǎn)化的燃料消耗量）與現(xiàn)行的常規(guī)燃料消耗量國(guó)家標(biāo)準(zhǔn)中對(duì)應(yīng)限值相比小于60%。

5.通過(guò)新能源汽車專項(xiàng)檢測(cè)，符合新能源汽車標(biāo)準(zhǔn)要求。具體要求見(jiàn)附件2。

A. The new energy vehicle listed into the Catalogue shall meet the following conditions simultaneously∶

1. The pure electronic vehicle, plug-in (including the range extended) hybrid electronic vehicle, and fuel battery electronic vehicle which are approved to sell within the territory of China;

2. The lead acid battery shall not be included in the power battery;

3. The driving range of the pure electronic vehicle shall be in accordance with the requirement of Attachment 1;

4. The comprehensive fuel consumption (excluding the fuel consumption converted from electric energy) of plug-in hybrid passenger vehicle shall be 60% of the existing national standard in the conventional fuel consumption in maximum; the comprehensive fuel consumption (excluding the fuel consumption converted from electric energy) of plug-in hybrid commercial vehicle shall be 60% of the existing national standard in the conventional fuel consumption in maximum;

5. Passing special test for the new energy vehicle and meeting the requirement of the new energy vehicle standard, the detailed information is in Attachment 2.

（二）汽車生產(chǎn)企業(yè)或進(jìn)口汽車經(jīng)銷商（以下簡(jiǎn)稱企業(yè)）向工業(yè)和信息化部提交《目錄》申請(qǐng)報(bào)告。具體要求見(jiàn)附件3。

提出申請(qǐng)的企業(yè)須同時(shí)符合以下條件：

1.生產(chǎn)或進(jìn)口符合列入《目錄》條件的新能源汽車。

2.對(duì)新能源汽車動(dòng)力電池、電機(jī)、電控等關(guān)鍵零部件提供不低于5年或10萬(wàn)公里（以先到者為準(zhǔn)）質(zhì)保。

3.有較強(qiáng)的售后服務(wù)保障能力。

B. The vehicle manufacturers and imported vehicle dealers (hereinafter referred to as 'the enterprises') shall submit application report for the Catalogue to the MIIT, and the detailed information is in Attachment 3.

For the enterprises submitting applications, the following conditions shall be met simultaneously∶

1. The new energy vehicle produced or imported shall be in accordance with the conditions of the Catalogue;

2. The key parts such as power battery, engine and electronic control system of the new energy vehicle shall be guaranteed with quality for at least 5 years or 100, 000 kilometers (whichever occurs first); and

3. There shall be powerful support capability for after-sales service.

（三）工業(yè)和信息化部會(huì)同國(guó)家稅務(wù)總局等部門，對(duì)企業(yè)提交的申請(qǐng)材料進(jìn)行審查；通過(guò)審查的車型列入《目錄》，由工業(yè)和信息化部、國(guó)家稅務(wù)總局發(fā)布。

自《目錄》發(fā)布之日起，購(gòu)置列入《目錄》的新能源汽車免征車輛購(gòu)置稅；購(gòu)置時(shí)間為機(jī)動(dòng)車銷售統(tǒng)一發(fā)票（或有效憑證）上注明的日期。

C. The MIIT together with the SAT shall review the application materials submitted by the enterprises; the vehicle models passed the review can be listed into the Catalogue, which will be published by the MIIT and SAT.

Since the promulgation of the Catalogue, any new energy vehicle listed into the Catalogue shall be exempted from the vehicle purchase tax; and the purchase time shall be the date notified in the invoice (or valid proof) for the vehicle sale.

（四）財(cái)政部、國(guó)家稅務(wù)總局、工業(yè)和信息化部等部門將適時(shí)組織開展《目錄》車型專項(xiàng)檢查。企業(yè)對(duì)申報(bào)材料的真實(shí)性和產(chǎn)品質(zhì)量負(fù)責(zé)。對(duì)產(chǎn)品與申報(bào)材料不符，產(chǎn)品性能指標(biāo)未達(dá)到要求，或者提供其他虛假信息騙取列入《目錄》車型資格的企業(yè)，取消該申報(bào)車型享受免征車輛購(gòu)置稅政策資格，并依照相關(guān)規(guī)定予以處理。

D. The MOF, SAT and MIIT shall carry duly out special examinations for the vehicle models listed in the Catalogue. The enterprises shall be responsible for the authenticity of application materials and the quality of products. For the enterprises whose application material is not in line with the product, or whose performance has not reached the requirement, or which gain the qualification into the Catalogue by providing other false information，their qualification of the vehicle models for enjoying the vehicle purchase tax exemption shall be cancelled and the enterprises shall be punished according to relevant regulation.

（五）財(cái)政部、國(guó)家稅務(wù)總局、工業(yè)和信息化部將根據(jù)我國(guó)新能源汽車標(biāo)準(zhǔn)體系發(fā)展、技術(shù)進(jìn)步和車型變化，適時(shí)修訂、調(diào)整列入《目錄》車型的條件。

E. The MOF, SAT and MIIT shall duly revise and adjust the conditions for the vehicle models to be listed into the Catalogue according to the development of the new energy vehicle standard system，technology progress and the change of vehicle models.

三、工業(yè)和信息化部根據(jù)《目錄》確定免征車輛購(gòu)置稅的車輛，稅務(wù)機(jī)關(guān)據(jù)此辦理免稅手續(xù)。

III. The MIIT is supposed to determine the vehicles that can enjoy the vehicle purchase tax exemption according to the Catalogue, and based on that, the tax authorities shall handle tax exemption procedures.

（一）標(biāo)注免稅標(biāo)識(shí)。

1.工業(yè)和信息化部在機(jī)動(dòng)車合格證電子信息中增加“是否列入《免征車輛購(gòu)置稅的新能源汽車車型目錄》”字段。

2.對(duì)列入《目錄》的新能源汽車，企業(yè)上傳機(jī)動(dòng)車整車出廠合格證信息時(shí)，在“是否列入《免征車輛購(gòu)置稅的新能源汽車車型目錄》”字段標(biāo)注“是”，即免稅標(biāo)識(shí)。

3.工業(yè)和信息化部對(duì)企業(yè)上傳的機(jī)動(dòng)車整車出廠合格證信息中的免稅標(biāo)識(shí)進(jìn)行審核，并將通過(guò)審核的信息傳送給國(guó)家稅務(wù)總局。

A. Labeling tax exemption sign.

1. The MIIT should add the field that 'whether the vehicle is listed into the Catalogue regarding the New Energy Vehicle Models Exempted from the Vehicle Purchase Tax' to digital information of vehicle qualification.

2. For the new energy vehicle listed into the Catalogue, when the enterprises are uploading the information regarding the qualification of the whole vehicle, the field that 'whether the vehicle is listed into the Catalogue regarding the New Energy Vehicle Models Exempted from the Vehicle Purchase Tax' shall be labeled 'Yes', namely tax exemption sign.

3. The MIIT shall review the tax exemption sign uploaded by the enterprises for the information of the whole vehicle qualification and transmit the information approved in the review to the SAT.

（二）稅務(wù)機(jī)關(guān)依據(jù)工業(yè)和信息化部傳送的車輛合格證電子信息中的免稅標(biāo)識(shí)，辦理免稅手續(xù)。

B. Tax authorities shall handle the tax exemption procedures according to the tax exemption sign transmitted in the digital information of vehicle qualification from the MIIT.

附件：1.新能源汽車純電動(dòng)續(xù)駛里程要求（略）

2. 新能源汽車產(chǎn)品專項(xiàng)檢查標(biāo)準(zhǔn)目錄（略）

3.《免征車輛購(gòu)置稅的新能源汽車車型目錄》申請(qǐng)報(bào)告（略）

Attachment∶ 1. Requirement of the Driving Range of the Electronic Vehicles (omit)

2. Standard Catalogue of the Special Test for the New Energy Vehicle Products (omit)

3. Application Report for the Catalogue regarding the New Energy Vehicle Models Exempted from the Vehicle Purchase Tax (omit)

翻譯：張 瑛

審定：鄧力平

Translator∶ Ying Zhang

Proofreader∶ Liping Deng

責(zé)任編輯：惠 知