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财政部 国家税务总局 工业和信息化部关于节约能源 使用新能源车船税政策的通知

Notice from the Ministry of Finance, the State Administration of Taxation and the Ministry of Industry and Information Technology on Vehicle and Vessel Tax Policies for Energy Conservation and the Use of New Energy Sources

Repealed, in whole or in part from 2015-05-07 by 关于节约能源 使用新能源车船车船税优惠政策的通知 (2015-05-07)

财税〔2012〕19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 · 22 relationships

Australia: Trade-based inference; exporters to China; summed product trade > USD 1m; 2011 trade; broad sector headings; computed, not analyst-reviewed · intervention 56246 · recorded trade USD 31,869,601

Canada: Trade-based inference; exporters to China; summed product trade > USD 1m; 2011 trade; broad sector headings; computed, not analyst-reviewed · intervention 56246 · recorded trade USD 2,981,601

Germany: Trade-based inference; exporters to China; summed product trade > USD 1m; 2011 trade; broad sector headings; computed, not analyst-reviewed · intervention 56246 · recorded trade USD 10,753,319

Denmark: Trade-based inference; exporters to China; summed product trade > USD 1m; 2011 trade; broad sector headings; computed, not analyst-reviewed · intervention 56246 · recorded trade USD 37,038,078

France: Trade-based inference; exporters to China; summed product trade > USD 1m; 2011 trade; broad sector headings; computed, not analyst-reviewed · intervention 56246 · recorded trade USD 32,567,951

United Kingdom: Trade-based inference; exporters to China; summed product trade > USD 1m; 2011 trade; broad sector headings; computed, not analyst-reviewed · intervention 56246 · recorded trade USD 33,656,662

Greece: Trade-based inference; exporters to China; summed product trade > USD 1m; 2011 trade; broad sector headings; computed, not analyst-reviewed · intervention 56246 · recorded trade USD 1,852,323

Hong Kong, China: Trade-based inference; exporters to China; summed product trade > USD 1m; 2011 trade; broad sector headings; computed, not analyst-reviewed · intervention 56246 · recorded trade USD 4,231,925

Italy: Trade-based inference; exporters to China; summed product trade > USD 1m; 2011 trade; broad sector headings; computed, not analyst-reviewed · intervention 56246 · recorded trade USD 44,015,568

Japan: Trade-based inference; exporters to China; summed product trade > USD 1m; 2011 trade; broad sector headings; computed, not analyst-reviewed · intervention 56246 · recorded trade USD 220,966,304

Korea, Rep.: Trade-based inference; exporters to China; summed product trade > USD 1m; 2011 trade; broad sector headings; computed, not analyst-reviewed · intervention 56246 · recorded trade USD 12,013,322

Macao: Trade-based inference; exporters to China; summed product trade > USD 1m; 2011 trade; broad sector headings; computed, not analyst-reviewed · intervention 56246 · recorded trade USD 4,725,004

Malaysia: Trade-based inference; exporters to China; summed product trade > USD 1m; 2011 trade; broad sector headings; computed, not analyst-reviewed · intervention 56246 · recorded trade USD 1,192,279

Netherlands: Trade-based inference; exporters to China; summed product trade > USD 1m; 2011 trade; broad sector headings; computed, not analyst-reviewed · intervention 56246 · recorded trade USD 68,944,027

Norway: Trade-based inference; exporters to China; summed product trade > USD 1m; 2011 trade; broad sector headings; computed, not analyst-reviewed · intervention 56246 · recorded trade USD 67,965,025

New Zealand: Trade-based inference; exporters to China; summed product trade > USD 1m; 2011 trade; broad sector headings; computed, not analyst-reviewed · intervention 56246 · recorded trade USD 1,245,740

Philippines: Trade-based inference; exporters to China; summed product trade > USD 1m; 2011 trade; broad sector headings; computed, not analyst-reviewed · intervention 56246 · recorded trade USD 1,500,000

Poland: Trade-based inference; exporters to China; summed product trade > USD 1m; 2011 trade; broad sector headings; computed, not analyst-reviewed · intervention 56246 · recorded trade USD 3,170,219

Singapore: Trade-based inference; exporters to China; summed product trade > USD 1m; 2011 trade; broad sector headings; computed, not analyst-reviewed · intervention 56246 · recorded trade USD 323,022,423

Chinese Taipei: Trade-based inference; exporters to China; summed product trade > USD 1m; 2011 trade; broad sector headings; computed, not analyst-reviewed · intervention 56246 · recorded trade USD 6,732,178

United States: Trade-based inference; exporters to China; summed product trade > USD 1m; 2011 trade; broad sector headings; computed, not analyst-reviewed · intervention 56246 · recorded trade USD 29,662,880

Implementing jurisdiction: China · intervention 56246

Assessment states
  • Trade-based partners recorded

Measures

Tax relief
Central · eligibility via 《不属于车船税征收范围的纯电动燃料电池乘用车车型目录》 · CPC 493 · in force from 2012-01-01 · Keyword screen (unreviewed)
Implemented by China (national) · affects 21 partners (inferred from trade data, 2011 trade): Singapore, Japan, Netherlands, Norway, Italy, Denmark …
为促进节约能源、使用新能源的汽车、船舶产业发展，根据《中华人民共和国车船税法》第四条、《中华人民共和国车船税法实施条例》第十条有关规定，经国务院批准，现就节约能源、使用新能源车船车船税政策通知如下： 一、自2012年1月1日起，对节约能源的车船，减半征收车船税；

Same central policy, other provinces

This document · 财税〔2012〕19号 · 2012-03-06 · answered in 0 provinces held · trace it ↗
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Full text

财税〔2012〕19号 各省、自治区、直辖市、计划单列市财政厅（局）、地方税务局、工业和信息化主管部门，有关企业，西藏、宁夏自治区国家税务局，新疆生产建设兵团财务局： 为促进节约能源、使用新能源的汽车、船舶产业发展，根据《中华人民共和国车船税法》第四条、《中华人民共和国车船税法实施条例》第十条有关规定，经国务院批准，现就节约能源、使用新能源车船车船税政策通知如下： 一、自2012年1月1日起，对节约能源的车船，减半征收车船税；对使用新能源的车船，免征车船税。 二、对于减免车船税的节约能源、使用新能源车船，由财政部、国家税务总局、工业和信息化部通过联合发布《节约能源使用新能源车辆（船舶）减免车船税的车型（船型）目录》实施管理。 对于不属于车船税征收范围的纯电动乘用车、燃料电池乘用车，由财政部、国家税务总局、工业和信息化部通过联合发布《不属于车船税征收范围的纯电动燃料电池乘用车车型目录》实施管理。 三、节约能源、使用新能源车辆减免车船税目录管理规定 （一）认定标准。 1. 节能型乘用车的认定标准为：(1) 获得许可在中国境内销售的燃用汽油、柴油的乘用车（含非插电式混合动力乘用车和双燃料乘用车）；(2) 综合工况燃料消耗量优于下一阶段目标值，具体要求见附件1；(3) 已通过汽车燃料消耗量标识备案。 2. 新能源汽车的认定标准为：(1) 获得许可在中国境内销售的纯电动汽车、插电式混合动力汽车、燃料电池汽车，包括乘用车、商用车和其他车辆；(2) 动力电池不包括铅酸电池；(3) 插电式混合动力汽车最大电功率比大于30%；插电式混合动力乘用车综合燃料消耗量（不含电能转化的燃料消耗量）与现行的常规燃料消耗量标准中对应目标值相比应小于60%；插电式混合动力商用车（含轻型、重型商用车）综合工况燃料消耗量（不含电能转化的燃料消耗量）与同类车型相比应小于60%；(4) 通过新能源汽车专项检测，符合新能源汽车标准要求。具体要求见附件2。 3. 节能型商用车和其他车辆的认定标准另行制定。 （二）申报程序。 符合上述认定标准的节约能源、使用新能源的车辆，包括目前正在生产（进口）及已经生产（进口）的车辆，由汽车生产企业或进口汽车经销商向工业和信息化部提出列入《节约能源使用新能源车辆减免车船税的车型目录》或《不属于车船税征收范围的纯电动燃料电池乘用车车型目录》（以下统一简称为《目录》）的申请。申请材料格式见附件3。 （三）《目录》审查、发布。 财政部、国家税务总局、工业和信息化部将根据申请情况组织审查，不定期发布《目录》公告，明确不属于车船税征收范围的纯电动、燃料电池乘用车的车型，明确属于车船税减免范围的节约能源、使用新能源车辆的车型。 （四）《目录》核查。 财政部、国家税务总局、工业和信息化部将组织开展《目录》车型专项检查，对《目录》车型产品质量、性能指标进行抽样核查。汽车生产企业、进口汽车经销商对申报材料的真实性和产品质量负责。对产品与申报材料不符，产品性能指标未达到要求，或者提供其他虚假信息骗取《目录》资格的汽车生产企业、进口汽车经销商，取消该申报车型享受车船税相关优惠政策资格，并依照相关法律法规予以处理。 四、节约能源、使用新能源船舶的认定标准、目录管理规定另行制定。 五、为促进节能和新能源技术的不断进步，根据我国车船的标准体系、节能评价体系、技术进步和型号变化，财政部、国家税务总局、工业和信息化部将适时修订、调整节约能源、使用新能源车船的认定标准，完善相关认定办法。 六、本通知所称节能汽车，是指以内燃机为主要动力系统、综合工况燃料消耗量优于下一阶段目标值的汽车。 所称新能源汽车，是指采用新型动力系统，主要或全部使用新型能源的汽车，包括纯电动汽车、插电式混合动力汽车和燃料电池汽车。其中，纯电动汽车，是指由电动机驱动，且驱动电能来源于车载可充电蓄电池或其他能量储存装置的汽车。插电式混合动力汽车，是指具有一定的纯电动行驶里程，且在正常使用情况下可从非车载装置中获取电能量的混合动力汽车。燃料电池汽车，是指以燃料电池为动力源的汽车。 七、各级财政、税务部门应当按照本通知要求制订具体落实办法，认真做好《目录》车型车船税减免工作。各地工业和信息化主管部门要及时将本通知传达到本地区内相关汽车生产企业、进口汽车经销商，并督促汽车生产企业、进口汽车经销商做好《目录》申报等工作，积极落实好节约能源、使用新能源车辆车船税优惠政策。 请遵照执行。 财政部 国家税务总局 工业和信息化部 二○一二年三月六日 附件下载: 1.节能型乘用车综合工况燃料消耗量要求2.新能源汽车产品专项检验标准目录3.《节约能源 使用新能源车辆减免车船税的车型目录》《不属于车船税征收范围的纯电动 燃料电池乘用车车型目录》申请报告