Do Hybrid Cars Require Purchase Tax?

[GenevieveFitz]

Hybrid vehicles that do not meet the requirements are subject to purchase tax. New energy vehicles exempt from purchase tax include pure electric vehicles, plug-in hybrid (including range-extended) vehicles, and fuel cell vehicles. Introduction to Purchase Tax: Purchase tax is a tax levied by tax authorities on the acquisition of specified properties and assets within the scope of the tax system, such as vehicle purchase tax. Vehicle purchase tax is a tax imposed on units and individuals purchasing specified vehicles within China, evolving from the vehicle purchase surcharge. Relevant Laws: According to Article 11 of the 'Vehicle Purchase Tax Law of the People's Republic of China', taxpayers purchasing taxable vehicles must declare and pay the vehicle purchase tax to the competent tax authority in the vehicle registration location. For taxable vehicles that do not require registration, the tax must be declared and paid to the competent tax authority in the taxpayer's location.