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. |