Is Vehicle Purchase Tax Paid Before New Car Registration?
1 Answers
New car registration requires prior payment of the vehicle purchase tax. The vehicle purchase tax is a levy imposed on entities and individuals purchasing specified vehicles within the country, evolving from the vehicle purchase surcharge. The following are exempt from vehicle purchase tax: 1. Public buses and trolleys purchased by urban public transport enterprises; 2. New energy vehicles; 3. Non-transport specialized operation vehicles with fixed installations; 4. National comprehensive fire and rescue vehicles bearing emergency rescue license plates; 5. Vehicles included in the equipment procurement plans of the Chinese People's Liberation Army and the Chinese People's Armed Police Force; 6. Vehicles for personal use by foreign embassies, consulates, and international organizations stationed in China and their relevant personnel that should be tax-exempt according to legal provisions.