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What are the tax policies for new energy vehicles? Tax incentives for new energy vehicles in 2019

"Government support, national promotion and preferential policies" are the keywords that make us curious about new energy vehicles. 2019 is destined to be the year of new energy vehicle industry transformation, from the previous mode of subsidizing car sales to the mode of new energy vehicle itself leading car sales. So what are the tax policies for new energy vehicles? Get to know about the tax incentives of new energy vehicles in 2019.

New energy vehicle refers to the vehicle with advanced technical principle, new technology and new structure, which uses unconventional vehicle fuel as power source (or conventional vehicle fuel and new vehicle power device), integrates advanced technology in vehicle power control and drive. In recent years, China's new energy vehicle industry continues to heat up, and favorable tax policies appear frequently, covering three types of pure electric vehicles, plug-in hybrid vehicles and fuel cell vehicles.

All the friends who have bought a car know that when they buy a car, they need to pay a vehicle purchase tax. The higher the price of a new car, the higher the purchase tax will naturally be. The executive meeting of the State Council held on July 9, 2014 made a decision to exempt the new energy vehicles from vehicle purchase tax from September 1, 2014 to December 31, 2017. Before New Year's Day 2018, the announcement on Exemption of new energy vehicle company purchase tax jointly issued by the Ministry of finance, the State Administration of Taxation, the Ministry of industry and information technology and the Ministry of science and technology mentioned that from January 1, 2018 to December 31, 2020, new energy vehicles will continue to be exempted from vehicle purchase tax.

Detailed explanation of preferential tax policies for new energy vehicles -- tax policies for manufacturers:

1. Consumption tax

According to the table of consumption tax items and rates, the consumption tax rate of passenger cars is divided into seven grades according to cylinder capacity, i.e. 1%, 3%, 5%, 9%, 12%, 25% and 40%; the tax rate of medium and light commercial buses is 5%. It can be seen that passenger cars are taxed on the basis of cylinder capacity. No matter whether it is new energy or not, consumption tax will be levied if there is a cylinder, and exemption will be levied if there is no cylinder.

2. Value added tax

According to the announcement on issues related to value added tax of central financial subsidies (Announcement No. 3, 2013 of the State Administration of Taxation): 'the central financial subsidies obtained by taxpayers are not taxable income of value added tax and are not subject to value-added tax. '

According to the notice of the Ministry of finance, the Ministry of science and technology, the Ministry of industry and information technology and the national development and Reform Commission on continuing the promotion and application of new energy vehicles (CJ [2013] No. 551), the new energy vehicle models included in the central financial subsidy shall be pure electric vehicles, plug-in hybrid vehicles and fuel cell vehicles that meet the requirements. Focus on increasing the promotion of new energy vehicles in government agencies, public institutions, public transport and other fields. '

3. Corporate income tax

Section 8 of "new and high technology fields supported by the state": in "new and high technology transforming traditional industries", it specifically lists "relevant technologies of automobile industry", including automobile engine parts technology, automobile key parts technology, automobile electronic technology and automobile parts front-end technology. These technologies are closely related to new energy vehicles. If they meet the recognition conditions of high-tech enterprises, they can enjoy the preferential low corporate income tax rate and pay corporate income tax at the rate of 15%.

Detailed explanation of the preferential tax policies for new energy vehicles -- tax policies for purchasers:

1. Vehicle purchase tax

According to the announcement of the Ministry of finance, the State Administration of Taxation and the Ministry of industry and information technology on the exemption of new energy vehicle purchase tax (Announcement No. 53, 2014 of the Ministry of finance, the State Administration of Taxation and the Ministry of industry and information technology), from September 1, 2014 to December 31, 2017, the new energy vehicles purchased are exempt from vehicle purchase tax. New energy vehicles exempt from vehicle purchase tax include pure electric vehicles, plug-in (including incremental) hybrid vehicles and fuel cell vehicles (consistent with the caliber of financial support).

For new energy vehicles exempt from vehicle purchase tax, the Ministry of industry and information technology and the State Administration of Taxation shall issue the catalogue of new energy vehicle models exempt from vehicle purchase tax for management.

2. Vehicle and vessel tax

According to the notice of the Ministry of finance, the State Administration of Taxation and the Ministry of industry and information technology on the policies of energy conservation and the use of new energy vehicles, ships, vehicles and ships tax (CS [2012] No. 19), vehicles and ships using new energy are exempt from vehicle and ship tax. "The document clearly specifies that new energy vehicles include pure electric vehicles, plug-in hybrid vehicles and fuel cell vehicles (consistent with the caliber of financial support). And establish standards, such as the power battery does not include lead-acid battery; the maximum power ratio of plug-in hybrid vehicle is more than 30%; and so on. Since then, the three ministries and commissions have jointly formulated two batches of catalogue of vehicle types for energy conservation and new energy vehicle and ship tax reduction and exemption, which can be seen in the Announcement No. 7 and No. 25 of 2012 of the three departments respectively. Only the new energy vehicles in the catalogue can enjoy the exemption.

3. Value added tax

According to the provisions on the pilot project of replacing business tax with value-added tax (CS [2013] No. 106, annex 2), the input tax of motorcycles, automobiles and yachts subject to consumption tax purchased by general VAT taxpayers for their own use can be deducted, and this document shall be implemented from August 1, 2013.

In the past few years, new energy is in its infancy, and the state has given corresponding support to it. The automotive power technology revolution has epoch-making significance for changing over dependence on oil and reducing emissions. The strong guidance of national energy strategy and government policies are naturally the 'first driving force' for the development of new energy automobile industry. In order to promote the development of energy saving and new energy automobile industry in China, the state has given strong tax policy support and central financial subsidy support to the new energy industry. I believe that the policy details of the above article did not disappoint everyone. I hope you can enjoy all the contents of the new energy vehicle tax policy preferences shared by Xiaobian.