Preferential Policies on Vehicle Purchase Tax
[2008-12-23 16:53:44]
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1. Vehicles used by foreign embassies and consulates in China and offices of international organizations in China and by their diplomatic personnel are exempted from tax.
2. Vehicles incorporated into equipment ordering plans of the People’s Liberation Army and the Chinese People’s Armed Police Force are exempted from tax.
3. Vehicles with fixed installations for purposes other than transportation are exempted from tax.
4. Each Chinese student who has studied overseas (including Hong Kong and Macao) and has returned to China for employment is eligible for tax exemption for one domestically made car.
5. Each foreign expert who has settled in China is eligible for tax exemption for one imported car for self use.
6. Special vehicles of designated models which have been purchased by flood control and forestry fire protection agencies from designated manufacturers for the purposes of commanding, inspection, dispatching, flood control, emergency response and communication are exempted from tax.
7. Agricultural trishaws purchased by taxpayers are exempted from tax.
8. Tax will be exempted or reduced in other circumstances specified by the State Council. |
- GACC Announcement No.24, 2015 (on Tax E-Pay in Paperless Customs Clearance)
(2015-06-05) - China Tax Admin Announcement No.13, 2014 on Foreign-Trade Serving Firms' Export Refund (Exemption)
(2014-03-18) - China Sets Tax on Low-grade Coal Imports; Impact on Indonesia Supplies Unclear
(2013-09-03) - LCCI Seeks Cut in Tax on Hybrid Cars' Import
(2013-05-23) - GACC Announcement No.18, 2013 on Tax Relief for Encouraged Investment Projects
(2013-04-11) - India Up Duty & Tax on High-end Consumer Goods
(2013-03-11) - EU to Tax More Imports of Chinese Steel Pipes
(2013-02-21) - Chinese Lighter Makers Evade EU Tax Via Vietnam
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(2012-07-13) - China's Tax Policies Boost Software Industry Growth
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- Reduction and Exemption Regulations for Urban Maintenance and Construction Tax (
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(2009-01-16) - Tax Incentive for Research and Development Activities
(2008-12-23) - Rules for the Implementation of Provisional Regulations on Enterprise Income Tax
(2008-12-23) - Preferential Policies for Different Industries
(2008-12-23) - New Trend for Import and Export Duty on Leather Industry in 2009
(2009-02-20) - Rules for the Implementation of Provisional Regulations on Enterprise Income Tax
(2009-01-06) - Regulations of the Exemption and Deduction of the Vehicle and Vessel Tax
(2009-01-06) - Reduction and Exemption Regulations for Urban Maintenance and Construction Tax (
(2009-01-16) - Tax Incentive for Environmental Protection and Energy or Water Conservation Proj
(2008-12-23)
