Time

Text number

Main content

January 2009

Finance and Taxation [2009] No. 12

Purchase passenger cars with a displacement of 1.6 liters or less and temporarily reduce the vehicle purchase tax at a rate of 5%.

March 2012

Finance and Taxation [2012] No. 19

For vehicles and vessels that save energy, the vehicle and vessel tax will be halved; for vehicles and vessels that use new energy, the vehicle and vessel tax will be exempted.

April 2013

Finance and Construction [2013] No. 183

Special funds are arranged from the vehicle purchase tax for the old car scrap renewal subsidy.

August 2014

China Ministry of Finance, State Administration of Taxation, Ministry of Industry and Information Technology No. 53 of 2014

New energy vehicles listed in the Catalogue of New Energy Vehicles Exempted from Vehicle Purchase Tax are exempt from vehicle purchase tax.

September 2015

Finance and Taxation [2015] No. 104

Continue to levy a vehicle purchase tax on the purchase of 1.6-liter and below-displacement passenger cars at a reduced rate of 5%.

July 2016

Finance and Taxation [2016] No. 84

Public utility vehicles purchased by city bus companies are exempt from vehicle purchase tax.

December 2017

China Ministry of Finance Announcement No. 172 of 2017

Continue to purchase new energy vehicles listed in the Catalogue of New Energy Vehicles Exempt from Vehicle Purchase Tax. Vehicle purchase tax is exempted.

July 2018

Finance and Taxation

[2018] No. 74

Continue to save the vehicle and vessel tax on energy-saving vehicles; for new energy vehicles and ships, exemption from vehicle and vessel tax.