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关于新能源汽车免征车辆购置税有关政策的公告

Announcement on Policies Concerning the Exemption from Vehicle Purchase Tax for New Energy Vehicles
财政部公告2020年第21号
Radar: New-energy vehicles (rank 1 of 16)

Country-interest evidence · pilot

Trade inferences use UN Comtrade, with China as reporter. Country connections indicate potential trade relevance, not measured harm, firm-level exposure or legal applicability. Inward measures concern exporters to China; competition with Chinese exports in third markets is not assessed.

Inspect implementing jurisdictions and partner evidence · 23 relationships

Austria: Trade-based inference; exporters to China; summed product trade > USD 1m; 2020 trade; broad sector headings; computed, not analyst-reviewed · intervention 53084 · recorded trade USD 770,328,411

Belgium: Trade-based inference; exporters to China; summed product trade > USD 1m; 2020 trade; broad sector headings; computed, not analyst-reviewed · intervention 53084 · recorded trade USD 11,532,064

Canada: Trade-based inference; exporters to China; summed product trade > USD 1m; 2020 trade; broad sector headings; computed, not analyst-reviewed · intervention 53084 · recorded trade USD 94,637,515

Germany: Trade-based inference; exporters to China; summed product trade > USD 1m; 2020 trade; broad sector headings; computed, not analyst-reviewed · intervention 53084 · recorded trade USD 14,073,753,823

Spain: Trade-based inference; exporters to China; summed product trade > USD 1m; 2020 trade; broad sector headings; computed, not analyst-reviewed · intervention 53084 · recorded trade USD 9,556,910

Finland: Trade-based inference; exporters to China; summed product trade > USD 1m; 2020 trade; broad sector headings; computed, not analyst-reviewed · intervention 53084 · recorded trade USD 41,278,804

France: Trade-based inference; exporters to China; summed product trade > USD 1m; 2020 trade; broad sector headings; computed, not analyst-reviewed · intervention 53084 · recorded trade USD 2,295,259

United Kingdom: Trade-based inference; exporters to China; summed product trade > USD 1m; 2020 trade; broad sector headings; computed, not analyst-reviewed · intervention 53084 · recorded trade USD 3,589,559,085

Hungary: Trade-based inference; exporters to China; summed product trade > USD 1m; 2020 trade; broad sector headings; computed, not analyst-reviewed · intervention 53084 · recorded trade USD 239,680,713

Indonesia: Trade-based inference; exporters to China; summed product trade > USD 1m; 2020 trade; broad sector headings; computed, not analyst-reviewed · intervention 53084 · recorded trade USD 10,930,705

India: Trade-based inference; exporters to China; summed product trade > USD 1m; 2020 trade; broad sector headings; computed, not analyst-reviewed · intervention 53084 · recorded trade USD 15,415,465

Italy: Trade-based inference; exporters to China; summed product trade > USD 1m; 2020 trade; broad sector headings; computed, not analyst-reviewed · intervention 53084 · recorded trade USD 461,031,863

Japan: Trade-based inference; exporters to China; summed product trade > USD 1m; 2020 trade; broad sector headings; computed, not analyst-reviewed · intervention 53084 · recorded trade USD 10,195,637,798

Korea, Rep.: Trade-based inference; exporters to China; summed product trade > USD 1m; 2020 trade; broad sector headings; computed, not analyst-reviewed · intervention 53084 · recorded trade USD 10,259,276

Mexico: Trade-based inference; exporters to China; summed product trade > USD 1m; 2020 trade; broad sector headings; computed, not analyst-reviewed · intervention 53084 · recorded trade USD 127,621,492

Netherlands: Trade-based inference; exporters to China; summed product trade > USD 1m; 2020 trade; broad sector headings; computed, not analyst-reviewed · intervention 53084 · recorded trade USD 295,022,443

Poland: Trade-based inference; exporters to China; summed product trade > USD 1m; 2020 trade; broad sector headings; computed, not analyst-reviewed · intervention 53084 · recorded trade USD 5,738,535

Slovak Republic: Trade-based inference; exporters to China; summed product trade > USD 1m; 2020 trade; broad sector headings; computed, not analyst-reviewed · intervention 53084 · recorded trade USD 5,344,595,604

Sweden: Trade-based inference; exporters to China; summed product trade > USD 1m; 2020 trade; broad sector headings; computed, not analyst-reviewed · intervention 53084 · recorded trade USD 1,104,095,569

Thailand: Trade-based inference; exporters to China; summed product trade > USD 1m; 2020 trade; broad sector headings; computed, not analyst-reviewed · intervention 53084 · recorded trade USD 1,122,519,012

United States: Trade-based inference; exporters to China; summed product trade > USD 1m; 2020 trade; broad sector headings; computed, not analyst-reviewed · intervention 53084 · recorded trade USD 8,639,411,152

South Africa: Trade-based inference; exporters to China; summed product trade > USD 1m; 2020 trade; broad sector headings; computed, not analyst-reviewed · intervention 53084 · recorded trade USD 4,439,890

Implementing jurisdiction: China · intervention 53084

Assessment states
  • Trade-based partners recorded

Measures

Tax relief
Central · eligibility via 《免征车辆购置税的新能源汽车车型目录》 · CPC 491 · in force from 2021-01-01 · until 2022-12-31 · Keyword screen (unreviewed)
Implemented by China (national) · affects 22 partners (inferred from trade data, 2020 trade): Germany, Japan, United States, Slovak Republic, United Kingdom, Thailand …
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:

Same central policy, other provinces

This document · 财政部公告2020年第21号 · 2020-04-16 · answered in 0 provinces held · trace it ↗
ProvinceFirst document citing itDatedLag
Held documents only: these are counts of what we have collected, not of what each province issued.

Full text

关于新能源汽车免征车辆购置税有关政策的公告 财政部 税务总局 工业和信息化部公告2020年第21号 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: 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。 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。 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。 四、汽车企业应当保证车辆电子信息与车辆产品相一致,对因提供虚假信息或资料造成车辆购置税税款流失的,依照《中华人民共和国税收征收管理法》及其实施细则予以处理。 五、从事《目录》管理、免税标识审核和办理免税手续的工作人员履行职责时,存在滥用职权、玩忽职守、徇私舞弊等违法违纪行为的,按照《中华人民共和国公务员法》《中华人民共和国监察法》等国家有关规定追究相应责任;涉嫌犯罪的,移送司法机关处理。 六、本公告自2021年1月1日起施行。2020年12月31日前已列入《目录》的新能源汽车免征车辆购置税政策继续有效。 财政部 税务总局 工业和信息化部 2020年4月16日