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The Ministry of Finance issued a notice on the continued preferential policy of vehicle purchase tax, pointing out that from January 1, 2018 to December 31, 2020, the purchase of new energy vehicles will be exempted from vehicle purchase tax. From July 1, 2018 to June 30, 2021, the vehicle purchase tax will be halved on the purchase of trailers. It will enter into force as of July 1, 2019.

In order to implement the vehicle purchase tax Law of the people's Republic of China, the preferential policies for vehicle purchase tax that will continue to be implemented are announced as follows:

1. Returned overseas students are exempt from vehicle purchase tax by using cash remittance to buy a domestic car for personal use and a car imported by a long-term settlement expert in China. The designated models of vehicles with fixed devices produced by designated manufacturers are exempted from vehicle purchase tax, which are used by flood control departments and forest fire control departments to direct, inspect, dispatch, report flood (police) and contact. The specific operation shall be carried out in accordance with the relevant provisions of the notice of the State Administration of Taxation of the Ministry of Finance on exemption from vehicle purchase tax for special purpose vehicles for flood control (Finance and Taxation (2001) No. 39).

two。 From January 1, 2018 to December 31, 2020, the purchase of new energy vehicles will be exempted from vehicle purchase tax. The specific operation shall be carried out in accordance with the relevant provisions of the announcement of the Ministry of Science and Technology of the Ministry of Industry and Information Technology of the Ministry of Taxation of the Ministry of Finance on exemption from purchase tax on new energy vehicles (announcement No. 172 of 2017 of the Ministry of Science and Technology of the Ministry of Industry and Information Technology of the Ministry of Taxation of the Ministry of Finance).

3. From July 1, 2018 to June 30, 2021, the vehicle purchase tax will be halved on the purchase of trailers. The specific operation shall be carried out in accordance with the relevant provisions of the announcement of the Ministry of Industry and Information Technology of the Ministry of Taxation of the Ministry of Finance on the reduction of vehicle purchase tax on trailers (announcement No. 69 of 2018 of the Ministry of Industry and Information Technology of the Ministry of Taxation of the Ministry of Finance).

4. The mobile medical vehicles of the "Mother's Health Express" project of the China Women's Development Foundation are exempt from vehicle purchase tax.

5. New vehicles purchased by the Beijing 2022 Winter Olympic and Paralympic Games Organizing Committee are exempt from vehicle purchase tax.

6. The vehicles of the former public security active service units and the former armed police gold, forest, and hydropower units that have been reformed to issue local motor vehicle license plates (except those vehicles of public security fire control and armed police forest forces carrying out fire fighting and rescue tasks) shall be exempted from vehicle purchase tax at one time.

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