since ended January 1, 2017 until December 31, for the purchase of displacement of 1.6 liters and below passenger cars reduced rate of 7.5 percent tax levied vehicle purchase tax.
1. The purchase tax incentives
since ended January 1, 2017 until December 31, for the purchase of passenger displacement of 1.6 liters and below the reduced rate of 7.5 percent car tax levied vehicle purchase tax. Since January 1, 2018, to restore the statutory tax rate of 10 percent of the vehicle purchase tax.
2. The passenger car purchase tax reduction
can enjoy the purchase tax reduction for passenger cars, refers to the design and technical characteristics are mainly used to carry passengers and their carry-on baggage and (or) temporary items, including the driver’s seat, including up to more than 9 seats Car. Including:
(a) domestic cars: “motor vehicle factory certification People’s Republic of China” (hereinafter referred to as certificate) in “vehicle models” entry vehicle type code (vehicle model the first digit, the same below) “7”, “displacement and power (ml / kw)” item in the displacement of no more than 1600ml, “rated capacity (people)” term of not more than 9 people.
(ii) specific domestic passenger: certificate of “vehicle type” vehicle type item code is “5”, “displacement and power (ml / kw)” item displacement not more than 1600ml, “rated capacity (people)” term of not more than 9 people, “load weight (kg)” item is less than the nominal number of passengers and 65kg of product.
(c) other domestic passenger: certificate of “vehicle type” vehicle type item code is “6”, “displacement and power (ml / kw)” item displacement not more than 1600ml, “rated capacity (people)” term of not more than 9 people.
(iv) inlet passenger. Referring to the domestic similar models technical parameters identified.