Q：
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Which vehicles are exempt from vehicle purchase tax?
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A：
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Metro subway, light rail and other urban rail transit vehicles, wheel special mechanical vehicles such as wheel loaders, graders, excavators and bulldozers, as well as cranes (cranes), forklifts and electric motorcycles, are exempted from paying vehicle purchase tax.
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Q：
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Which new energy vehicles are exempted from vehicle purchase tax?
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A：
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New energy vehicles exempted from vehicle purchase tax refer to pure electric vehicles, plug-in hybrid electric (including incremental) vehicles and fuel cell vehicles.
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Q：
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What is the tax rate of vehicle purchase tax?
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A：
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10%。
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Q：
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What do non-transportation dedicated operation vehicles with fixed devices which are exempted from vehicle purchase tax refer to?
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A：
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Non-transportation dedicated operation vehicles with fixed devices refer to vehicles designed and manufactured for special operations that are fixed and installed by means of welding, riveting or bolt connection, not for the main purpose of carrying personnel or goods.
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Q：
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How to determine the timing of vehicle purchase tax obligation arising?
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A：
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The timing of vehicle purchase tax obligation arising shall be subject to the time indicated on the vehicle related certificate obtained by the taxpayer for purchasing taxable vehicles.
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FAQ
