1. New energy vehicles
   
   

   (1)	Types of new energy vehicles
   	(a)	Battery electric vehicle It means a vehicle driven by an electric motor and powered by electric energy from an on-board rechargeable battery or other energy storage device.
   	(b)	Plug-in hybrid electric vehicle It means a hybrid electric vehicle that has a certain pure electric driving range and can obtain electric energy from non-on-board devices under normal use.
   	(c)	Fuel cell vehicle It means a vehicle powered by a fuel cell.
   (2)	Preferential tax policies
   	(a)	Exemption from Vehicle Purchase Tax Taxpayers are exempted from Vehicle Purchase Tax for new energy vehicles that listed in the Catalogue of New Energy Vehicles Exempted from Vehicle Purchase Tax. According to the latest notice issued by China’s Ministry of Finance, the tax exemption period is from 1 September 2014 to 31 December 2022. The purchase time of vehicle shall be based on the date indicated on the unified vehicle sales invoice (or valid certificate).
   	(b)	Exemption from Vehicle and Vessel Tax                   According to Notice on Tax Preferential Policy for Energy-saving and New Energy Vehicles and Vessels, taxpayers enjoy exemptions from vehicle and vessel tax for new energy vehicles that listed in the Catalogue of Energy-saving and New Energy Vehicles Exempted from Vehicle and Vessel Tax from 1 January 2012.

   
   
2. New energy vessels
   
   

   (1)	Criteria of new energy vessels The main propulsion power unit of the vessel is pure natural gas engine. If the engine adopts micro-diesel ignition and the calorific value of the injected fuel does not exceed 5% of the total calorific value of the fuel, it shall be regarded as a pure natural gas engine.
   (2)	Preferential tax policies Taxpayers can enjoy exemptions from Vehicle and Vessel Tax for new energy vessels that listed in the Catalogue of Energy-saving and New Energy Vehicle (Vessel) Exempted from Vehicle and Vessel Tax from 1 January 2012, as long as vessel inspection certificate marked with “Pure natural gas -powered vessel”.
   Note:	* Pure electric passenger vehicles and fuel cell passenger vehicles do not fall within the scope of Vehicle and Vessel Tax applicable items, which are not subject to Vehicle and Vessel Tax. * Vehicle and Vessel Tax shall be halved for energy-saving vehicles and vessels.

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