<h1>三部委印发减免新能源车购置税公告</h1>
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<span>2014-8-6 10:22:27</span>来源：<span>新浪</span>作者：<span></span>
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<ul>
<li><b class="v2_content_ico04">导读：</b></li>
<li>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，现发布免征新能源汽车车辆购置税有关事项公告。</li>
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<ul>
<li><b class="v2_content_ico05">关键字：</b></li>
<li>新能源汽车 购置税 电动汽车</li>
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<div class="over_x"><p style="margin-top: 10px; margin-bottom: 0px; word-spacing: 0px; font: 14px/25px Simsun; text-transform: none; color: rgb(58,58,58); text-indent: 0px; white-space: normal; letter-spacing: normal; background-color: rgb(255,255,255); text-align: justify; orphans: 2; widows: 2; webkit-text-size-adjust: auto; webkit-text-stroke-width: 0px"><span style="color: #000000"><strong> 关于免征<b>新能源汽车</b>车辆<b>购置税</b>的公告</strong></span></p>
<p style="margin-top: 10px; margin-bottom: 0px; word-spacing: 0px; font: 14px/25px Simsun; text-transform: none; color: rgb(58,58,58); text-indent: 0px; white-space: normal; letter-spacing: normal; background-color: rgb(255,255,255); text-align: justify; orphans: 2; widows: 2; webkit-text-size-adjust: auto; webkit-text-stroke-width: 0px"><span style="color: #000000"> 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<strong>新能源汽车</strong>车辆<strong>购置税</strong>有关事项公告如下：</span></p>
<p style="margin-top: 10px; margin-bottom: 0px; word-spacing: 0px; font: 14px/25px Simsun; text-transform: none; color: rgb(58,58,58); text-indent: 0px; white-space: normal; letter-spacing: normal; background-color: rgb(255,255,255); text-align: justify; orphans: 2; widows: 2; webkit-text-size-adjust: auto; webkit-text-stroke-width: 0px"><span style="color: #000000"> 一，自2014年9月1日至2017年12月31日，对购置的新能源汽车免征车辆购置税。</span></p>
<p style="margin-top: 10px; margin-bottom: 0px; word-spacing: 0px; font: 14px/25px Simsun; text-transform: none; color: rgb(58,58,58); text-indent: 0px; white-space: normal; letter-spacing: normal; background-color: rgb(255,255,255); text-align: justify; orphans: 2; widows: 2; webkit-text-size-adjust: auto; webkit-text-stroke-width: 0px"><span style="color: #000000"> 二，对免征购置税的新能源汽车，有工业和信息化部、国家税务总局通过发布《免征车辆购置税的新能源汽车车型目录》（以下简称《目录》）实施管理。</span></p>
<p style="margin-top: 10px; margin-bottom: 0px; word-spacing: 0px; font: 14px/25px Simsun; text-transform: none; color: rgb(58,58,58); text-indent: 0px; white-space: normal; letter-spacing: normal; background-color: rgb(255,255,255); text-align: justify; orphans: 2; widows: 2; webkit-text-size-adjust: auto; webkit-text-stroke-width: 0px"><span style="color: #000000"> （一）列入《目录》的新能源汽车须同时符合以下条件：</span></p>
<p style="margin-top: 10px; margin-bottom: 0px; word-spacing: 0px; font: 14px/25px Simsun; text-transform: none; color: rgb(58,58,58); text-indent: 0px; white-space: normal; letter-spacing: normal; background-color: rgb(255,255,255); text-align: justify; orphans: 2; widows: 2; webkit-text-size-adjust: auto; webkit-text-stroke-width: 0px"><span style="color: #000000"> 1，获得许可在中国境内销售的纯<strong><b>电动汽车</b></strong>、插电式（含增程式）混合动力汽车、燃料电池汽车。</span></p>
<p style="margin-top: 10px; margin-bottom: 0px; word-spacing: 0px; font: 14px/25px Simsun; text-transform: none; color: rgb(58,58,58); text-indent: 0px; white-space: normal; letter-spacing: normal; background-color: rgb(255,255,255); text-align: justify; orphans: 2; widows: 2; webkit-text-size-adjust: auto; webkit-text-stroke-width: 0px"><span style="color: #000000"> 2，使用的动力电池不包括</span><span style="color: #000000">铅</span><span style="color: #000000">酸电池。</span></p>
<p style="margin-top: 10px; margin-bottom: 0px; word-spacing: 0px; font: 14px/25px Simsun; text-transform: none; color: rgb(58,58,58); text-indent: 0px; white-space: normal; letter-spacing: normal; background-color: rgb(255,255,255); text-align: justify; orphans: 2; widows: 2; webkit-text-size-adjust: auto; webkit-text-stroke-width: 0px"><span style="color: #000000"> 3，纯电动续驰里程须符合附件1要求。</span></p>
<p style="margin-top: 10px; margin-bottom: 0px; word-spacing: 0px; font: 14px/25px Simsun; text-transform: none; color: rgb(58,58,58); text-indent: 0px; white-space: normal; letter-spacing: normal; background-color: rgb(255,255,255); text-align: justify; orphans: 2; widows: 2; webkit-text-size-adjust: auto; webkit-text-stroke-width: 0px"><span style="color: #000000"> 4，插电式混合动力乘用车综合燃料消耗量（不含电能转化的燃料消耗量）与现行的常规燃料消耗量国家标准中对应目标值相比小于60%；插电式混合动力商用车综合燃料消耗量（不含电能转化的燃料消耗量）与现行的常规燃料消耗量国家标准中对应限值相比小于60%。</span></p>
<p style="margin-top: 10px; margin-bottom: 0px; word-spacing: 0px; font: 14px/25px Simsun; text-transform: none; color: rgb(58,58,58); text-indent: 0px; white-space: normal; letter-spacing: normal; background-color: rgb(255,255,255); text-align: justify; orphans: 2; widows: 2; webkit-text-size-adjust: auto; webkit-text-stroke-width: 0px"><span style="color: #000000"> 5，通过新能源汽车专项检测，符合新能源汽车标准要求。具体要求见附件2.</span></p>
<p style="margin-top: 10px; margin-bottom: 0px; word-spacing: 0px; font: 14px/25px Simsun; text-transform: none; color: rgb(58,58,58); text-indent: 0px; white-space: normal; letter-spacing: normal; background-color: rgb(255,255,255); text-align: justify; orphans: 2; widows: 2; webkit-text-size-adjust: auto; webkit-text-stroke-width: 0px"><span style="color: #000000"> （二）汽车生产企业或</span><a class="baikelink" href="http://baike.sososteel.com/doc/view/69397.html" target="_blank" style="color: rgb(0,0,255); text-decoration: underline"><span style="color: #000000">进口</span></a><span style="color: #000000">汽车经销商（以下简称企业）向工业和信息化部提交《目录》申请报告。具体要求见附件3。</span></p>
<p style="margin-top: 10px; margin-bottom: 0px; word-spacing: 0px; font: 14px/25px Simsun; text-transform: none; color: rgb(58,58,58); text-indent: 0px; white-space: normal; letter-spacing: normal; background-color: rgb(255,255,255); text-align: justify; orphans: 2; widows: 2; webkit-text-size-adjust: auto; webkit-text-stroke-width: 0px"><span style="color: #000000"> 提出申请的企业须同时符合以下条件：</span></p>
<p style="margin-top: 10px; margin-bottom: 0px; word-spacing: 0px; font: 14px/25px Simsun; text-transform: none; color: rgb(58,58,58); text-indent: 0px; white-space: normal; letter-spacing: normal; background-color: rgb(255,255,255); text-align: justify; orphans: 2; widows: 2; webkit-text-size-adjust: auto; webkit-text-stroke-width: 0px"><span style="color: #000000"> 1，生产或进口符合列入《目录》条件的新能源汽车。</span></p>
<p style="margin-top: 10px; margin-bottom: 0px; word-spacing: 0px; font: 14px/25px Simsun; text-transform: none; color: rgb(58,58,58); text-indent: 0px; white-space: normal; letter-spacing: normal; background-color: rgb(255,255,255); text-align: justify; orphans: 2; widows: 2; webkit-text-size-adjust: auto; webkit-text-stroke-width: 0px"><span style="color: #000000"> 2，对新能源汽车动力电池、电机、电控等关键零部件提供不低于5年或10万公里（以先到者为准）质保。</span></p>
<p style="margin-top: 10px; margin-bottom: 0px; word-spacing: 0px; font: 14px/25px Simsun; text-transform: none; color: rgb(58,58,58); text-indent: 0px; white-space: normal; letter-spacing: normal; background-color: rgb(255,255,255); text-align: justify; orphans: 2; widows: 2; webkit-text-size-adjust: auto; webkit-text-stroke-width: 0px"><span style="color: #000000"> 3，有较强的售后服务保障能力。</span></p>
<p style="margin-top: 10px; margin-bottom: 0px; word-spacing: 0px; font: 14px/25px Simsun; text-transform: none; color: rgb(58,58,58); text-indent: 0px; white-space: normal; letter-spacing: normal; background-color: rgb(255,255,255); text-align: justify; orphans: 2; widows: 2; webkit-text-size-adjust: auto; webkit-text-stroke-width: 0px"><span style="color: #000000"> （三）工业和信息化部会同国家税务总局等部门，对企业提交的申请材料进行审查；通过审查的车型列入《目录》，由工业和信息化部、国家税务总局发布。</span></p>
<p style="margin-top: 10px; margin-bottom: 0px; word-spacing: 0px; font: 14px/25px Simsun; text-transform: none; color: rgb(58,58,58); text-indent: 0px; white-space: normal; letter-spacing: normal; background-color: rgb(255,255,255); text-align: justify; orphans: 2; widows: 2; webkit-text-size-adjust: auto; webkit-text-stroke-width: 0px"><span style="color: #000000"> 自《目录》发布之日起，购置列入《目录》的新能源汽车免征车辆购置税；购置时间为机动车销售统一发票（或有效凭证）上注明的日期。</span></p>
<p style="margin-top: 10px; margin-bottom: 0px; word-spacing: 0px; font: 14px/25px Simsun; text-transform: none; color: rgb(58,58,58); text-indent: 0px; white-space: normal; letter-spacing: normal; background-color: rgb(255,255,255); text-align: justify; orphans: 2; widows: 2; webkit-text-size-adjust: auto; webkit-text-stroke-width: 0px"><span style="color: #000000"> （四）</span><a class="baikelink" href="http://baike.sososteel.com/doc/view/34255.html" target="_blank" style="color: rgb(0,0,255); text-decoration: underline"><span style="color: #000000">财政</span></a><span style="color: #000000">部、国家税务总局、工业和信息化部等部门将适时组织开展《目录》车型专项检查。企业对申报材料的真实性和产品质量负责。对产品与申报材料不符，产品性能指标未达到要求，或者提供其他虚假信息骗取列入《目录》 车型资格的企业，取消该申报车型享受免征车辆购置税政策资格，并依照相关规定予以处理。 （五）财政部、国家税务总局、工业和信息化部将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。</span></p>
<p style="margin-top: 10px; margin-bottom: 0px; word-spacing: 0px; font: 14px/25px Simsun; text-transform: none; color: rgb(58,58,58); text-indent: 0px; white-space: normal; letter-spacing: normal; background-color: rgb(255,255,255); text-align: justify; orphans: 2; widows: 2; webkit-text-size-adjust: auto; webkit-text-stroke-width: 0px"><span style="color: #000000"> 三、工业和信息化部根据《目录》确定免征车辆购置税的车辆，税务机关据此办理免税手续。</span></p>
<p style="margin-top: 10px; margin-bottom: 0px; word-spacing: 0px; font: 14px/25px Simsun; text-transform: none; color: rgb(58,58,58); text-indent: 0px; white-space: normal; letter-spacing: normal; background-color: rgb(255,255,255); text-align: justify; orphans: 2; widows: 2; webkit-text-size-adjust: auto; webkit-text-stroke-width: 0px"><span style="color: #000000"> （一）标注免税标识。</span></p>
<p style="margin-top: 10px; margin-bottom: 0px; word-spacing: 0px; font: 14px/25px Simsun; text-transform: none; color: rgb(58,58,58); text-indent: 0px; white-space: normal; letter-spacing: normal; background-color: rgb(255,255,255); text-align: justify; orphans: 2; widows: 2; webkit-text-size-adjust: auto; webkit-text-stroke-width: 0px"><span style="color: #000000"> 1.工业和信息化部在机动车合格证电子信息中增加“是否列入《免征车辆购置税的新能源汽车车型目录》”字段。</span></p>
<p style="margin-top: 10px; margin-bottom: 0px; word-spacing: 0px; font: 14px/25px Simsun; text-transform: none; color: rgb(58,58,58); text-indent: 0px; white-space: normal; letter-spacing: normal; background-color: rgb(255,255,255); text-align: justify; orphans: 2; widows: 2; webkit-text-size-adjust: auto; webkit-text-stroke-width: 0px"><span style="color: #000000"> 2.对列入《目录》的新能源汽车，企业上传机动车整车出厂合格证信息时，在“是否列入《免征车辆购置税的新能源汽车车型目录》”字段标注“是”，即免税标识。</span></p>
<p style="margin-top: 10px; margin-bottom: 0px; word-spacing: 0px; font: 14px/25px Simsun; text-transform: none; color: rgb(58,58,58); text-indent: 0px; white-space: normal; letter-spacing: normal; background-color: rgb(255,255,255); text-align: justify; orphans: 2; widows: 2; webkit-text-size-adjust: auto; webkit-text-stroke-width: 0px"><span style="color: #000000"> 3.工业和信患化部对企业上传的机动车整车出厂合格证信息中的免税标识进行审核，并将通过审核的信急传送给国家税务总局。</span></p>
<p style="margin-top: 10px; margin-bottom: 0px; word-spacing: 0px; font: 14px/25px Simsun; text-transform: none; color: rgb(58,58,58); text-indent: 0px; white-space: normal; letter-spacing: normal; background-color: rgb(255,255,255); text-align: justify; orphans: 2; widows: 2; webkit-text-size-adjust: auto; webkit-text-stroke-width: 0px"><span style="color: #000000"> （二）税务机关依据工业和信息化部传送的车辆合格证电子信息中的免税标识，办理免税手续。</span></p>
<p style="margin-top: 10px; margin-bottom: 0px; word-spacing: 0px; font: 14px/25px Simsun; text-transform: none; color: rgb(58,58,58); text-indent: 0px; white-space: normal; letter-spacing: normal; background-color: rgb(255,255,255); text-align: justify; orphans: 2; widows: 2; webkit-text-size-adjust: auto; webkit-text-stroke-width: 0px"><span style="color: #000000"> 附件：1.新能源汽车纯电动续驶里程要求</span></p>
<p style="margin-top: 10px; margin-bottom: 0px; word-spacing: 0px; font: 14px/25px Simsun; text-transform: none; color: rgb(58,58,58); text-indent: 0px; white-space: normal; letter-spacing: normal; background-color: rgb(255,255,255); text-align: justify; orphans: 2; widows: 2; webkit-text-size-adjust: auto; webkit-text-stroke-width: 0px"><span style="color: #000000"> 2.新能源汽车产品专项检验标准目录</span></p>
<p style="margin-top: 10px; margin-bottom: 0px; word-spacing: 0px; font: 14px/25px Simsun; text-transform: none; color: rgb(58,58,58); text-indent: 0px; white-space: normal; letter-spacing: normal; background-color: rgb(255,255,255); text-align: justify; orphans: 2; widows: 2; webkit-text-size-adjust: auto; webkit-text-stroke-width: 0px"><span style="color: #000000"> 3.《免征车辆购置税的新能源汽车车型目录》申请报告</span></p>
<p style="margin-top: 10px; margin-bottom: 0px; word-spacing: 0px; font: 14px/25px Simsun; text-transform: none; color: rgb(58,58,58); text-indent: 0px; white-space: normal; letter-spacing: normal; background-color: rgb(255,255,255); text-align: justify; orphans: 2; widows: 2; webkit-text-size-adjust: auto; webkit-text-stroke-width: 0px"><span style="color: #000000"> 财政部 国家税务总局 工业和信息化部</span></p>
<p>(关键字：新能源汽车 购置税 电动汽车)</p></div>
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