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Q：
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Do pure electric passenger vehicles and fuel cell passenger vehicles need to pay vehicle and vessel tax?
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A：
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According to the "Vehicle and Vessel Tax Law of the People's Republic of China", pure electric passenger vehicles and fuel cell passenger vehicles are not within the taxable scope of vehicle and vessel tax and therefore are not subject to vehicle and vessel tax.
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Q：
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Regarding the "Announcement on Adjusting the Vehicle and Vessel Tax Preferential Policies for Energy-Efficient Vehicles and New Energy Vehicles", for the 4 types of vehicles (including pure electric commercial vehicles) that were obtained before the implementation of this regulation, will they continue to enjoy the vehicle and vessel tax preferential policies?
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A：
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According to the "Announcement on Adjusting the Vehicle and Vessel Tax Preferential Policies for Energy-Efficient Vehicles and New Energy Vehicles", starting from January 1, 2027, taxpayers who obtained pure electric commercial vehicles, plug-in (including extended-range) hybrid vehicles, fuel cell commercial vehicles, and energy-efficient vehicles before the implementation of the "Announcement on Adjusting the Vehicle and Vessel Tax Preferential Policies for Energy-Efficient Vehicles and New Energy Vehicles" will no longer enjoy the preferential policies and must pay vehicle and vessel tax as required.
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After the implementation of the "Announcement on Adjusting the Vehicle and Vessel Tax Preferential Policies for Energy-saving Vehicles and New Energy Vehicles", how should the four types of vehicles such as pure electric commercial vehicles calculate and pay the vehicle and vessel tax?
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A：
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Starting from January 1, 2027, pure electric commercial vehicles, plug-in (including extended-range) hybrid vehicles, fuel cell commercial vehicles, and energy-efficient vehicles shall calculate and pay vehicle tax in accordance with the specific applicable tax rates determined by the people's governments of each province, autonomous region, and municipality directly under the Central Government based on the "Vehicle Tax Item and Rate Table" attached to the "Vehicle Tax Law of the People's Republic of China".
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After the implementation of the "Announcement on Adjusting the Vehicle and Vessel Tax Preferential Policies for Energy-saving Vehicles and New Energy Vehicles", how should the four types of vehicles such as pure electric commercial vehicles declare and pay the vehicle and vessel tax?
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According to the current tax management regulations, there are two ways for taxpayers to pay the vehicle and vessel tax. One is that the insurance company collects and remits the tax on behalf of the taxpayers. When purchasing compulsory traffic accident liability insurance, the insurance company will deduct the vehicle and vessel tax from the premium. The other is that taxpayers pay the tax themselves. There are two channels available for them to choose from: online and offline.
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After the implementation of the "Announcement on Adjusting the Vehicle and Vessel Tax Preferential Policies for Energy-saving Vehicles and New Energy Vehicles", how should the four types of vehicles such as pure electric commercial vehicles determine the location for paying vehicle and vessel tax?
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For vehicles registered in the vehicle registration department in accordance with the law, if the taxpayer makes the payment through self-reporting, the vehicle tax should be paid at the place of vehicle registration; if the insurance company collects and pays the vehicle tax on behalf of the taxpayer, the tax should be paid at the location of the insurance company. If the vehicle tax has been collected and paid by the insurance company on behalf of the taxpayer, the taxpayer no longer needs to report and pay the vehicle tax to the tax authority.
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