Which vehicles are subject to the vehicle purchase tax?
2 Answers
Vehicle purchase tax is levied on cars, motorcycles, electric vehicles, trailers, and agricultural transport vehicles. Introduction to purchase tax: Vehicle purchase tax is a tax levied on units and individuals who purchase specified vehicles within China, evolving from the vehicle purchase surcharge. The current basic regulation of vehicle purchase tax law is the "Interim Regulations of the People's Republic of China on Vehicle Purchase Tax," implemented from January 1, 2001. Deadline for paying purchase tax: Vehicle owners must declare the tax within 60 days of purchasing the vehicle. Late payments will incur a late fee of 0.05% of the tax amount per day.
I just helped a friend with car purchase procedures, and the vehicle purchase tax covers a wider range of models than expected. In addition to common passenger vehicles like private cars, SUVs, and MPVs, it also includes transport trucks and special-purpose vehicles for engineering use. Electric vehicles may get new energy license plates, but the purchase tax still applies. The most easily overlooked are trailers—even my cousin in logistics dutifully paid the tax when buying a semi-trailer. Agricultural tricycles for transport are also taxable vehicles; only purely farm-use equipment like hand tractors are exempt. Don’t be fooled by dealers claiming niche models are tax-exempt—remember to get the tax payment certificate before registering the vehicle.
