Q：
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What do taxable vehicles imported by taxpayers for private use refer to?
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A：
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Taxable vehicles imported by taxpayers for private use refer to taxable vehicles directly imported by taxpayers from abroad or imported through entrusted agents, excluding imported vehicles purchased domestically.
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Q：
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Public and electric vehicles purchased by urban public transport enterprises are exempted from vehicle purchase tax. Which enterprises do urban public transport enterprises refer to??
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A：
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Urban public transport enterprises refer to enterprises recognized by the competent Transportation Department of the people's government at or above the county level, who have obtained the urban public transport operation qualification according to law, provide public transport travel services for the public, and are included in the list of urban public transport management departments and urban public transport enterprises.
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Q：
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What do public and electric vehicles refer to?
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A：
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Public and electric vehicles refer to vehicles designed and manufactured for the transportation of passengers, including buses, trolley buses and trams, which operate according to the specified line and station fares, are used for public transport services.
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Q：
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If the vehicles that have gone through tax exemption and reduction procedures are no longer within the scope of tax exemption and reduction due to transfer, who will be the taxpayer?
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A：
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In case of transfer, the transferee shall be the taxpayer of vehicle purchase tax; If there is no transfer, the vehicle owner shall be the taxpayer of vehicle purchase tax.
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Q：
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If the vehicles that have gone through tax exemption and reduction procedures are no longer within the scope of tax exemption and reduction due to transfer, change of use and other reasons, how to determine the time when the tax obligation occurs?
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A：
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The tax obligation occurs on the date of vehicle transfer or change of use.
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FAQ
