财政部、国家税务总局、工业和信息化部联合发布《关于免征新能源汽车车辆购置税的公告》
2014-03-13张瑛,邓力平
财政部、国家税务总局、工业和信息化部联合发布《关于免征新能源汽车车辆购置税的公告》
The Ministry of Finance, the State Administration of Taxation and the Ministry of Industry and Information Technology Jointly Released an Announcement concerning the Exemption of the Vehicle Purchase Tax for the New Energy Vehicle
2014年8月6日，财政部、国家税务总局与工业和信息化部联合发布《关于免征新能源汽车车辆购置税的公告》（中华人民共和国财政部 国家税务总局 中华人民共和国工业和信息化部公告2014年第53号，以下简称“公告”），宣布自2014年9月1日至2017年12月31日，对新能源汽车免征车辆购置税，并明确了免税的具体标准，即只有购买纳入了《免征车辆购置税的新能源汽车车型目录》（以下简称“目录”）的新能源汽车，才能享受免税优惠。而企业生产或经销的新能源汽车能否顺利纳入《目录》，具体的技术指标是关键。新能源汽车技术研发能不能占领制高点，已经成为当今世界汽车行业竞争的焦点。正因为如此，三部委决定对《目录》实施动态管理，根据我国新能源汽车标准体系发展、技术进步和车型变化，适时修订、调整列入《目录》车型的条件。另外，此次减免车辆购置税的政策并未将进口新能源汽车排除在外，是国家新能源汽车财政补贴政策涉及进口汽车的先例，有利于维护整个汽车行业的公平竞争，从长远看也有利于新能源汽车以及中国品牌汽车的成熟。《公告》主要内容如下：
The Ministry of Finance, the State Administration of Taxation and the Ministry of Industry and Information Technology jointly released an Announcement concerning the Exemption of the Vehicle Purchase Tax for the New Energy Vehicle (the Announcement of the MOF, SAT and MIIT, [2014] No. 53, hereinafter referred to as 'the Announcement') on August 6th, 2014, announced that for the new energy vehicle purchased from September 1st, 2014 to December 31st, 2017, the purchase tax shall be exempted，and concrete standard for the exemption shall be specified as well, which means merely the purchase of the new energy vehicle listed in the Catalogue regarding the New Energy Vehicle Models Exempted from the Vehicle Purchase Tax (hereinafter referred to as 'the Catalogue') can enjoy the exemption. Whether the new energy vehicles produced by automobile manufacturer or imported by dealers can be successfully included into the Catalogue depends on the specific technical indicators. Whether the R&D of the new energy vehicle could occupy the commanding heights has become the battleground in automobile industry worldwide. Therefore the three Ministries decide to implement dynamic management, duly revise and adjust the conditions for the vehicle models to be listed into the Catalogue according to the development of the new energy vehicle standard system, technology progress and the change of vehicle models. What is more, the policy for the vehicle purchase tax exemption of the new energy vehicle did not exclude the imported new energy vehicle, which is the first time for China to involve the imported vehicle in the financial subsidy policy for the new energy vehicle, and is conducive to protect fair competition of the whole automobile industry，and also good for the growth of the new energy vehicle as well as Chinese branded automobiles. The main contents of the Announcement are as follows∶
为促进我国交通能源战略转型、推进生态文明建设、支持新能源汽车产业发展，经国务院批准，现将免征新能源汽车车辆购置税有关事项公告如下：
In order to accelerate the strategic transformation of the transportation energy in China, promote the construction of ecological civilization and support the development of the new energy vehicle industry, under the approval of the State Council, relevant issues concerning the exemption of the vehicle purchase tax for the new energy vehicle are circularized as follows：
