"2022 vehicle purchase tax reduction and exemption policy" refers to the announcement recently issued by the Ministry of Finance on the reduction and exemption of vehicle purchase tax for some passenger cars. The reduction of vehicles mainly refers to passenger cars with a displacement of 2.0 liters or less, and those purchased before the implementation of the policy cannot enjoy preferential policies.
Specific requirements for enjoying the preferential policy of halving automobile purchase tax
1. For passenger cars whose purchase date is from June 1 day to February 3 1 day, 2022, and the bicycle price (excluding value-added tax) does not exceed 2.0 liters or less, the vehicle purchase tax will be levied by half.
2. The passenger car mentioned in this announcement refers to a car with no more than 9 seats, including the driver's seat, which is mainly used to carry passengers, their carry-on luggage and/or temporary articles.
3. The bicycle price mentioned in this announcement shall be subject to the taxable value of the taxable vehicle for vehicle purchase tax.
4. The date of purchase of passenger cars shall be determined according to the date of issuance of valid certificates such as unified invoices for motor vehicle sales or special payment books for customs duties.
5. The displacement and the number of seats of passenger cars shall be determined according to the displacement and the rated number of passengers contained in the electronic information of the factory certificate of vehicles in People's Republic of China (PRC) and China or the electronic information of the electronic information table of imported motor vehicles.
It should be noted that only when the above conditions are met at the same time can we enjoy the preferential policy of halving the motor vehicle purchase tax stipulated by the relevant departments in China. As long as one of them does not meet, you can't enjoy such a policy.