Do electric vehicles need to pay purchase tax?

[LaMaci]

Pure electric vehicles are exempt from purchase tax. Below is a detailed introduction to vehicle taxes: 1. Consumption tax: For passenger cars, a three-tier tax rate is set based on different engine displacements, levied on manufacturers. 2. Value-added tax (VAT): VAT is a turnover tax levied on the value-added amount generated during the circulation of goods (including taxable services). A 17% tax rate applies to the sale of goods, processing, repair and replacement services, import of goods, and tangible movable property leasing services, which includes automobile transactions. 3. Purchase tax: A 10% vehicle purchase tax is levied on passenger vehicles with 1.6 liters or smaller engine displacement. The new vehicle purchase tax is calculated as: new vehicle price (including tax) ÷ 1.17 (VAT rate of 17%) x purchase tax rate. 4. Vehicle and vessel tax: The vehicle and vessel usage tax is a usage behavior tax levied on vehicles traveling on public roads and vessels navigating domestic rivers, lakes, or seaports, calculated based on their type (such as motor vehicles, non-motor vehicles, passenger cars, cargo trucks, etc.), tonnage, and specified tax amount.