Are New Energy Vehicles Still Exempt from Purchase Tax?

[VincentFitz]

New energy vehicles are exempt from purchase tax. Below is the relevant information about purchase tax: 1. Definition: The purchase tax is levied on units and individuals who acquire (including purchase, import, self-production, receiving as a gift, winning as a prize, or obtaining through other means for personal use) taxable vehicles. The taxable scope includes cars, motorcycles, electric vehicles, trailers, and agricultural transport vehicles, with a tax rate of 10%. The formula for calculating the tax amount is: Tax Amount = Taxable Price × Tax Rate. 2. Reissuance Procedures: If the purchase tax payment certificate is lost, the taxpayer must apply for a reissuance at the original tax authority with the "Motor Vehicle Driving License" and fill out the "Application for Replacement (Reissuance) of Vehicle Purchase Tax Payment Certificate." For individuals, the application must be submitted in person and cannot be done by a proxy. For units, the application must be stamped, and the handling person must provide their ID card and a copy, signing the application.