Article X of the relevant provisions of
to promote energy conservation, the use of new energy vehicles, shipbuilding industry, in accordance with Article IV, “People’s Republic of China Travel Tax”, “People’s Republic of China Travel Tax Regulations for the Implementation”, approved by the State Council, on energy conservation, new energy sources travel travel tax policy notice as follows:
1. as from January 1, 2012, for travel to save energy, halved the travel tax; for vehicle use of new energy sources, exempted from travel tax.
Second, the travel tax breaks for energy conservation, the use of new energy vehicles and vessels by the Ministry of Finance, State Administration of Taxation, the Ministry of Industry and Information Technology, “issued jointly by saving energy use of new energy vehicles (ship) travel tax relief models (ship) Catalog “implement management.
are not part of the travel tax levy pure electric passenger vehicles, fuel cell passenger cars, the Ministry of Finance, State Administration of Taxation, the Ministry of Industry and Information Technology jointly issued by “travel tax levy does not belong to the scope of pure electric fuel cell passenger car models directory “implementation and management.
Third, energy savings, the use of new energy vehicles travel tax relief predetermined directory management
(a) that standard
1. The energy-saving passenger standard vehicle is recognized: (1) obtaining license uses gasoline sold in China, diesel passenger vehicles (including non-plug-in hybrid vehicle and the passenger dual fuel); (2) comprehensive status target fuel consumption than the next stage, the specific requirements of Annex 1; (3) vehicle fuel consumption has been identified by the record.
2. New energy vehicles that standard as follows: (1) to obtain pure electric car sales license in China, plug-in hybrid, fuel cell vehicles, including passenger cars, commercial vehicles and other vehicle; (2) does not include a battery lead-acid batteries; (3) the plug-in hybrid electric power greater than the maximum percentage of 30; plug-in hybrid vehicle total fuel consumption (fuel consumption of electrical energy into free ) with the current conventional fuel consumption compared to a target value corresponding to the standard should be less than 60 percentage; plug-in hybrid commercial vehicles (including light and heavy commercial vehicles) integrated operating condition of fuel consumption (fuel consumption of electrical energy into free ) should be less than 6 compared with similar modelsPercentage 0; (4) through special testing new energy vehicles, automobiles meet the new energy standards. The specific requirements in Annex 2.
3. The energy that standard commercial vehicles and other vehicles will be forthcoming.
(b) reporting procedures
save energy in line with the above identified standards, vehicles using new energy sources, including the currently producing (import) and have been produced (import) vehicles, proposed by the car manufacturers or dealers of imported cars to the Ministry of industry and information technology included in the “energy-saving use of new energy vehicles travel tax relief models directory” or “not part of the travel tax levy pure electric fuel cell passenger application car models directory “(hereinafter collectively referred to as” directory “) of. Application materials see Appendix 3.
(c) “Directory” review, published
Ministry of Finance, State Administration of Taxation, the Ministry of Industry and Information Technology will organize a review of the application according to circumstances, from time to time publish ” Catalog “announcement clearly does not belong to the scope of the travel tax levy pure electric, fuel cell passenger car models, clearly fall within the range of energy saving travel tax exemption, the use of models of new energy vehicles.
(d) “Directory” verification
Ministry of Finance, State Administration of Taxation, the Ministry of Industry and Information Technology will organize the “catalog” model special inspection of “directory “models of product quality, performance verification sampling. Automobile manufacturers, import car dealer responsible for the authenticity and quality of the application materials. To match products and application materials, product performance does not meet the requirements, or provide other false information to defraud “directory” qualified auto manufacturers, dealers of imported cars, to cancel the travel tax declaration models enjoy preferential policies qualifications, and in accordance with relevant laws It is dealt with regulations.
Fourth, energy conservation, new energy sources ship that standard, catalog management regulations will be forthcoming.
Fifth, to promote the continuous improvement of energy-saving and new energy technologies, according to the standard system of travel, energy-saving evaluation system, technological advances and changes in the model, the Ministry of Finance, State Administration of Taxation, the Ministry of Industry and Information Technology will be timely Revision, adjustment of energy conservation, the use of recognized standards for new energy vehicles and vessels, improve relevantWe find a way.
This Circular referred efficient cars, refers to the internal combustion engine as the main power system, comprehensive status fuel consumption than the next stage of the target vehicle.
alleged new energy vehicles, refers to the use of new power systems, used primarily or entirely new energy vehicles, including pure electric vehicles, plug-in hybrid and fuel cell vehicles. Wherein, pure electric vehicles, means driven by a motor, and the driving power from the vehicle-mounted battery or other rechargeable energy storage devices car. Plug-in hybrid, it refers to a certain mileage pure electric and hybrid vehicles may obtain energy from the off-board device under normal use. FCV, refers to the fuel cell as the power source of the automobile.
Seven levels of financial and taxation departments should be in accordance with this notice formulate specific implementation measures, do a good job “directory” travel tax relief models work requirements. Throughout industry and information technology departments to promptly communicate this notice to the local area related to auto manufacturers, dealers of imported cars, and urge car manufacturers, car dealers do import “directory” to declare work, actively implement good conservation energy, use of new energy vehicles travel tax incentives.
saving tax cuts directory (second batch)Note: The left mouse button click for a larger view
Click to download (as a word document format) [ 123]
saving tax cuts directory (first batch)
Note: mouse left click for a larger view
click to download (as a word document format)
[ 123]