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关于免征新能源汽车车辆购置税的公告

Notice on the Exemption from Vehicle Purchase Tax for New Energy Vehicles
财政部公告2014年第53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 · 28 relationships

Australia: Trade-based inference; exporters to China; summed product trade > USD 1m; 2013 trade; broad sector headings; computed, not analyst-reviewed · intervention 55657 · recorded trade USD 2,336,339

Austria: Trade-based inference; exporters to China; summed product trade > USD 1m; 2013 trade; broad sector headings; computed, not analyst-reviewed · intervention 55657 · recorded trade USD 425,575,871

Belgium: Trade-based inference; exporters to China; summed product trade > USD 1m; 2013 trade; broad sector headings; computed, not analyst-reviewed · intervention 55657 · recorded trade USD 1,426,183,529

Belarus: Trade-based inference; exporters to China; summed product trade > USD 1m; 2013 trade; broad sector headings; computed, not analyst-reviewed · intervention 55657 · recorded trade USD 10,652,293

Canada: Trade-based inference; exporters to China; summed product trade > USD 1m; 2013 trade; broad sector headings; computed, not analyst-reviewed · intervention 55657 · recorded trade USD 575,306,457

Czech Republic: Trade-based inference; exporters to China; summed product trade > USD 1m; 2013 trade; broad sector headings; computed, not analyst-reviewed · intervention 55657 · recorded trade USD 79,761,379

Germany: Trade-based inference; exporters to China; summed product trade > USD 1m; 2013 trade; broad sector headings; computed, not analyst-reviewed · intervention 55657 · recorded trade USD 13,858,223,851

Spain: Trade-based inference; exporters to China; summed product trade > USD 1m; 2013 trade; broad sector headings; computed, not analyst-reviewed · intervention 55657 · recorded trade USD 273,262,278

Finland: Trade-based inference; exporters to China; summed product trade > USD 1m; 2013 trade; broad sector headings; computed, not analyst-reviewed · intervention 55657 · recorded trade USD 2,597,624

France: Trade-based inference; exporters to China; summed product trade > USD 1m; 2013 trade; broad sector headings; computed, not analyst-reviewed · intervention 55657 · recorded trade USD 185,517,407

United Kingdom: Trade-based inference; exporters to China; summed product trade > USD 1m; 2013 trade; broad sector headings; computed, not analyst-reviewed · intervention 55657 · recorded trade USD 6,938,098,008

Hungary: Trade-based inference; exporters to China; summed product trade > USD 1m; 2013 trade; broad sector headings; computed, not analyst-reviewed · intervention 55657 · recorded trade USD 238,797,409

India: Trade-based inference; exporters to China; summed product trade > USD 1m; 2013 trade; broad sector headings; computed, not analyst-reviewed · intervention 55657 · recorded trade USD 26,819,320

Italy: Trade-based inference; exporters to China; summed product trade > USD 1m; 2013 trade; broad sector headings; computed, not analyst-reviewed · intervention 55657 · recorded trade USD 415,446,436

Japan: Trade-based inference; exporters to China; summed product trade > USD 1m; 2013 trade; broad sector headings; computed, not analyst-reviewed · intervention 55657 · recorded trade USD 7,164,875,378

Korea, Rep.: Trade-based inference; exporters to China; summed product trade > USD 1m; 2013 trade; broad sector headings; computed, not analyst-reviewed · intervention 55657 · recorded trade USD 1,824,014,962

Mexico: Trade-based inference; exporters to China; summed product trade > USD 1m; 2013 trade; broad sector headings; computed, not analyst-reviewed · intervention 55657 · recorded trade USD 1,597,681,326

Netherlands: Trade-based inference; exporters to China; summed product trade > USD 1m; 2013 trade; broad sector headings; computed, not analyst-reviewed · intervention 55657 · recorded trade USD 24,624,820

Poland: Trade-based inference; exporters to China; summed product trade > USD 1m; 2013 trade; broad sector headings; computed, not analyst-reviewed · intervention 55657 · recorded trade USD 3,176,631

Portugal: Trade-based inference; exporters to China; summed product trade > USD 1m; 2013 trade; broad sector headings; computed, not analyst-reviewed · intervention 55657 · recorded trade USD 364,300,595

Slovak Republic: Trade-based inference; exporters to China; summed product trade > USD 1m; 2013 trade; broad sector headings; computed, not analyst-reviewed · intervention 55657 · recorded trade USD 2,889,625,931

Sweden: Trade-based inference; exporters to China; summed product trade > USD 1m; 2013 trade; broad sector headings; computed, not analyst-reviewed · intervention 55657 · recorded trade USD 553,215,137

Thailand: Trade-based inference; exporters to China; summed product trade > USD 1m; 2013 trade; broad sector headings; computed, not analyst-reviewed · intervention 55657 · recorded trade USD 11,663,742

Turkey: Trade-based inference; exporters to China; summed product trade > USD 1m; 2013 trade; broad sector headings; computed, not analyst-reviewed · intervention 55657 · recorded trade USD 2,907,455

Chinese Taipei: Trade-based inference; exporters to China; summed product trade > USD 1m; 2013 trade; broad sector headings; computed, not analyst-reviewed · intervention 55657 · recorded trade USD 1,668,757

United States: Trade-based inference; exporters to China; summed product trade > USD 1m; 2013 trade; broad sector headings; computed, not analyst-reviewed · intervention 55657 · recorded trade USD 9,492,842,745

South Africa: Trade-based inference; exporters to China; summed product trade > USD 1m; 2013 trade; broad sector headings; computed, not analyst-reviewed · intervention 55657 · recorded trade USD 184,669,326

Implementing jurisdiction: China · intervention 55657

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 2014-09-01 · until 2017-12-31 · Keyword screen (unreviewed)
Implemented by China (national) · affects 27 partners (inferred from trade data, 2013 trade): Germany, United States, Japan, United Kingdom, Slovak Republic, Korea, Rep. …
为促进我国交通能源战略转型、推进生态文明建设、支持新能源汽车产业发展,经国务院批准,现将免征新能源汽车车辆购置税有关事项公告如下:

Same central policy, other provinces

This document · 财政部公告2014年第53号 · 2014-08-01 · 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

中华人民共和国财政部 国家税务总局 中华人民共和国工业和信息化部 公告2014年第53号 为促进我国交通能源战略转型、推进生态文明建设、支持新能源汽车产业发展,经国务院批准,现将免征新能源汽车车辆购置税有关事项公告如下: 一、自2014年9月1日至2017年12月31日,对购置的新能源汽车免征车辆购置税。 二、对免征车辆购置税的新能源汽车,由工业和信息化部、国家税务总局通过发布《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。 (一)列入《目录》的新能源汽车须同时符合以下条件: 1.获得许可在中国境内销售的纯电动汽车、插电式(含增程式)混合动力汽车、燃料电池汽车。 2.使用的动力电池不包括铅酸电池。 3.纯电动续驶里程须符合附件1要求。 4.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国家标准中对应目标值相比小于60%;插电式混合动力商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国家标准中对应限值相比小于60%。 5.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。 (二)汽车生产企业或进口汽车经销商(以下简称企业)向工业和信息化部提交《目录》申请报告。具体要求见附件3。 提出申请的企业须同时符合以下条件: 1.生产或进口符合列入《目录》条件的新能源汽车。 2.对新能源汽车动力电池、电机、电控等关键零部件提供不低于5年或10万公里(以先到者为准)质保。 3.有较强的售后服务保障能力。 (三)工业和信息化部会同国家税务总局等部门,对企业提交的申请材料进行审查;通过审查的车型列入《目录》,由工业和信息化部、国家税务总局发布。 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。 (四)财政部、国家税务总局、工业和信息化部等部门将适时组织开展《目录》车型专项检查。企业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列入《目录》车型资格的企业,取消该申报车型享受免征车辆购置税政策资格,并依照相关规定予以处理。 (五)财政部、国家税务总局、工业和信息化部将根据我国新能源汽车标准体系发展、技术进步和车型变化,适时修订、调整列入《目录》车型的条件。 三、工业和信息化部根据《目录》确定免征车辆购置税的车辆,税务机关据此办理免税手续。 (一)标注免税标识。 1. 工业和信息化部在机动车合格证电子信息中增加“是否列入《免征车辆购置税的新能源汽车车型目录》”字段。 2.对列入《目录》的新能源汽车,企业上传机动车整车出厂合格证信息时,在“是否列入《免征车辆购置税的新能源汽车车型目录》”字段标注“是”,即免税标识。 3.工业和信息化部对企业上传的机动车整车出厂合格证信息中的免税标识进行审核,并将通过审核的信息传送给国家税务总局。 (二)税务机关依据工业和信息化部传送的车辆合格证电子信息中的免税标识,办理免税手续。 附件:1.新能源汽车纯电动续驶里程要求 2.新能源汽车产品专项检验标准目录 3.《免征车辆购置税的新能源汽车车型目录》申请报告 财   政   部     国家税务总局     工业和信息化部 2014年8月1日 附件下载: 附件1新能源汽车纯电动续驶里程要求.docx 附件2新能源汽车产品专项检验标准目录.docx 附件3《免征车辆购置税的新能源汽车车型目录》申请报告.docx