Are There Purchase Taxes on Pure Electric Vehicles?
1 Answers
Pure electric vehicles are exempt from purchase taxes. According to Article 3 of the "Interim Regulations on Vehicle Purchase Tax of the People's Republic of China," the scope of vehicle purchase tax includes cars, motorcycles, electric vehicles, tractors, and agricultural transport vehicles. The specific scope of taxation shall be implemented in accordance with the "Motor Vehicle Purchase Tax Scope Table" attached to these regulations, and electric vehicles are not included in this taxation scope. More details are as follows: 1. Trolleybuses: The electric vehicles referred to in the regulations are trolleybuses and trams. A trolleybus is a wheeled public transport vehicle powered by electricity and supplied by dedicated transmission cables; 2. Trams: are public vehicles powered by electricity and running on tracks. However, personally purchased electric vehicles or electric-assisted vehicles, which have no tracks, no dedicated cables, and are not public transport vehicles, do not fall within the scope of purchase taxes. Additionally, three types of new energy vehicles listed in the catalog issued by the Ministry of Industry and Information Technology, namely pure electric vehicles, plug-in (including range-extended) hybrid vehicles, and fuel cell vehicles, are specifically exempt from purchase taxes.
