With a view to adapting to the needs of energy-saving and new-energy automobile industry development and technological progress, to promote energy conservation and encourage the use of new energy sources, please refer to the circular of the ministry of finance, the general tax administration department, the ministry of industry and information technology, the ministry of transport and communications on the policy of tax incentives for new-energy vehicles and ships (fiscal (2018). Energy conservation and technology requirements related to new energy automobile products, which are taxed by ships, are announced as follows:
Taxes [2018] in article i, subparagraphs (a) and (b), of document no. 74, the standards for fuel consumption limits for energy-saving vehicles, light commercial vehicles and heavy commercial combined vehicles are updated, as specified in annex 1, annex 2, annex 3 to the present bulletin。
Taxes [2018] the technical standards for new energy automobile products referred to in article ii, paragraph 2, of article 74 are adjusted, as specified in annex 4 to the present bulletin。
Iii. Energy conservation and other technical requirements for new energy and automobile products under vessel tax incentives continue to be based on taxes [2018] document no. 74 implements the relevant provisions。
This bulletin shall be implemented as of 1 july 2024. The ministry of industry and information technology, the ministry of finance, and the general tax administration, proclamation no. 2 of 2022, were also abolished. When an enterprise completes its application before 1 july 2024, the relevant technical requirements continue to be in accordance with the tax [2018] implementation of the provisions of document 74 and proclamation no. 2 of 2022. Following 1 july 2024, the new energy-saving, new-energy-car model applying for a vessel tax preference was implemented in accordance with the provisions of this bulletin and qualified for inclusion in the new directory of energy-savings-used-new-energy-car models (hereinafter referred to as the new catalogue)。
The new directory began with the sixty-fifth instalment. Following the announcement of the new catalogue, the fourth to the sixty-fourth editions of the catalogue were also abolished, and the models in the original catalogue that met the technical requirements of the bulletin were automatically transferred to the new catalogue, and those that did not meet the technical requirements of the bulletin were due to be overhauled and re-engineered for inclusion in the new catalogue by 1 july 2024。
5. Prior to the announcement of the new catalogue, energy-saving, new energy vehicles that have been included in the fourth to sixty-fourth editions of the catalogue, whether transferred or not, would continue to benefit from preferential tax exemptions for ships。
Annex: 1. Criteria for fuel consumption limits for energy-efficient integrated vehicle transport
2. Standards for fuel consumption limits for light energy-saving commercial composite vehicles
3. Standards for fuel consumption limits for energy-efficient and commercial composite vehicles
4. Technical requirements for new energy automobile products
(annex downloads. PDF)
Ministry of industry and information technology
Ministry of finance
General tax administration
27 may 2024
