Are hybrid vehicles subject to purchase tax?

[Trevor]

Hybrid vehicles are exempt from purchase tax. According to relevant national regulations on new energy vehicles, they enjoy a policy of exemption from vehicle purchase tax. Definition of vehicle purchase tax: Vehicle purchase tax is a tax levied on units and individuals who purchase specified vehicles within the country, evolving from the vehicle purchase surcharge. Calculation method of purchase tax: Vehicle purchase tax is calculated based on an ad valorem rate. The calculation formula is: Tax payable = Taxable price × Tax rate. If a consumer buys a domestic private vehicle, the taxable price is the total payment to the dealer plus any additional fees, excluding the value-added tax (VAT) (13% rate). Since the purchase price on the special invoice for motor vehicle sales includes VAT, the VAT must first be deducted when calculating the vehicle purchase tax. That is, the taxable price for vehicle purchase tax = Invoice price ÷ 1.13, and then the vehicle purchase tax is calculated at a 10% rate.