Vehicle Purchase Tax Provisions

The Vehicle Purchase Tax Law of China will be formally implemented on July 1, 2019. On May 24, the Ministry of Finance and the State Administration of Taxation promulgated the announcement on the specific policies of Vehicle Purchase Tax. The tax rate of Vehicle Purchase Tax is 10%, including the purchase of vehicles, trams, trailers and motorcycles with exhaust capacity exceeding 150 ml in China. Trolleybus and farm transport vehicles are included in the scope of automobiles. Tax exemption policy for public motor vehicles and national comprehensive fire rescue vehicles with special emergency rescue number plates  continues

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