Which Vehicles Are Exempt from Vehicle Purchase Tax?
1 Answers
Special-purpose non-transport vehicles with fixed installations and new energy vehicles are exempt from vehicle purchase tax. The following are specific details: 1. New energy vehicles include: pure electric vehicles, plug-in hybrid (including range-extended) vehicles, and fuel cell vehicles. 2. Non-transport vehicles with fixed installations: These refer to special-purpose vehicles designed and manufactured for specific operations, equipped with permanently installed specialized devices or tools through welding, riveting, or bolting, and not primarily intended for transporting people or goods. 3. Vehicle purchase tax: Vehicle purchase tax is a tax levied on entities and individuals purchasing specified vehicles within China, evolved from the vehicle purchase surcharge.