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Notice of the Ministry of Finance and the State Administration of Taxation on Reducing the Vehicle Acquisition Tax on Passenger Cars with a Displacement of 1.6 Liters and Below

Document No.:

Taxes:Vehicle Acquisition Tax

Date of Promulgation:

IssueDepartment:Ministry of Finance,State Administration of Taxation

Date of Implementatio:2015-09-29


Financial offices (bureaus) and state taxation bureaus of all provinces, autonomous regions, municipalities, cities specifically designated in the state budgetary plan, and the financial bureau of Xinjiang Production and Construction Corps.:


Upon approval by the State Council, the relevant issues concerning reducing the vehicle acquisition tax on passenger cars with a displacement of 1.6 liters and below are hereby notified as follows:


I. From October 1, 2015 to December 31, 2016, as for the acquisition of passenger cars with a displacement of 1.6 liters and below, the vehicle acquisition tax thereof shall be imposed at a reduced rate of 5%.


II. The term “passenger cars” as mentioned in this Notice refers to the automobiles with no more than 9 seats at the maximum (including the driver’s seat) and for the use of carrying passengers and carry-on luggage and (or) temporary goods in their design and technical characteristics. Specifically including:


(i) Domestic-made cars: in the “Certificate on Passing the Ex-factory Inspection of the Whole Motor Vehicle” (hereinafter referred to as certificate), the vehicle type code (the first digit of vehicle model, the same as below) in “vehicle models” is “7”, the displacement is less than 1,600ml in “displacement and power (ml/kw)”, and the “rated capacity” shall not be more than 9 people.


(ii) Domestic private passenger cars: the vehicle type code in “vehicle models” in the certificate is “5”, the displacement is less than 1,600ml in “displacement and power (ml/kw)”, the “rated capacity” shall not be more than 9 people, and the “rated contained mass (kg)” shall be less than the product of rated passenger capacity multiplied by 65kg.


(iii) Other domestic passenger cars: the vehicle type code in “vehicle models” in the certificate is “6”, the displacement is less than 1,600ml in “displacement and power (ml/kw)”, and the “rated capacity” shall not be more than 9 people.


(iv). Imported passenger vehicles: verification shall be made according to the technical parameters of home-made vehicles of the same type.


III. The purchase date for a passenger car shall be determined based on the issuing date of such effective certificate as the "Uniform Invoice for Motor Vehicle Sale" or the “Special Letter of Payment for Customs Duties”.


IV. For the acquisition of vehicles complying with the regulations of this Notice, if the vehicle acquisition tax has been paid in full amount, the overpaid tax can be refunded in accordance with the relevant provisions.


V. Policies for vehicle acquisition tax on new energy automobiles shall be implemented in accordance with the “Announcement of the Ministry of Finance, the State Administration of Taxation and the Ministry of Industry and Information Technology on Exempting New Energy Automobiles from the Vehicle Acquisition Tax” (Announcement No.53, 2014 of the Ministry of Finance, the State Administration of Taxation and the Ministry of Industry and Information Technology).


Please comply with it.


Ministry of Finance

State Administration of Taxation  


September 29, 2015


Customer service

88393678(Information Support)

songf@eshui.net(Information Support)

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