Home > Vehicle Acquisition Tax > Text

Vehicle Acquisition TaxIn case of divergence of interpretation, the Chinese text shall prevail.

Notice of the Ministry of Finance and the State Administration of Taxation on Exempting Vehicle Acquisition Tax from Special Vehicles for Flood Control in 2015

Document No.:Cai Shui [2015] No.132

Taxes:Vehicle Acquisition Tax

Date of Promulgation:2015-12-28

IssueDepartment:Ministry of Finance,State Administration of Taxation

Date of Implementatio:2015-12-28


Issued by: Ministry of Finance, State Administration of Taxation

Document No.: Cai Shui [2015] No.132

Date of Issuance: 2015-12-28


Finance departments (bureaus) and state taxation bureaus of Anhui, Shanxi, Shandong, Guizhou, Tibet and Shaanxi Provinces (Autonomous Regions):


In accordance with the provisions of the “Notice of the Ministry of Finance and the State Administration of Taxation on Exempting Vehicle Acquisition Tax from Vehicles Reserved for Special Uses Including Flood control” (Cai Shui [2001] No.39), the vehicle acquisition tax shall be exempted for 57 special vehicles for flood control designated in the allocation plans for special vehicles for flood control in 2015 of all provinces and approved by the Office of the State Flood Control and Drought Relief Headquarters (see the attachment for specific duty free vehicle indicators). The deadline for the use of duty-free indicators is August 31, 2016, and then they will expire and get invalidated.


When a vehicle purchaser goes through the procedures for the filing of tax returns of vehicle acquisition tax, it shall provide 1 set of 5-inch color photos about the appearance and interior of the vehicle to the local in-charge taxation authorities, and present the “Special Vehicle Permit for Flood Control” issued with the vehicle by the Office of State Flood and Drought Relief Headquarters. The in-charge taxation authorities shall handle the tax exemption formalities for the vehicle purchaser according to the Duty-free Vehicle Index Allocation Table as attached to this Notice, as well as the color photos of the vehicle’s appearance and interior, and the “Special Vehicle Permit for Flood Control” (patterns of photo and permit can be downloaded from the following address on the FTP server of the State Administration of Taxation: LOCAL/Department of Goods and Labor Tax/Vehicle Acquisition Tax Office/Duty free Atlas of Special Vehicles for Flood Control of the Office of State Flood and Drought Relief Headquarters).


If duty free vehicles are no longer in the scope of tax exemption due to the transfer, change of usage and other reasons, the vehicle acquisition tax thereof shall be recovered according to Article 15 of the “Provisional Regulations of the People's Republic of China on Vehicle Acquisition Tax”.


Appendix: Index Allocation Table of the Exemption from Vehicle Acquisition Tax on Special Vehicles for Flood Control in 2015


Ministry of Finance

State Administration of Taxation


December 28, 2015


Customer service

88393678(Information Support)

songf@eshui.net(Information Support)

Public messages


All the information on this website is reprinted from government websites, newspapers, Gazettes, domestic and foreign medias and other publications.

Please check the official publications, originals of outgoing documents and sources of reprint for purposes of authenticity, accuracy and legitimacy of the information published on this website.

The information on, the materials provided and the performance of this website is provided on an "as is" and "as available" basis. We make no warranty of any kind in relation to or connection with the availability, accuracy or reliability of this website or any of its materials and information, including but not limited to any warranties, representations, and guarantees as to, title, risk, non-infringement, accuracy, reliability, merchantability, use, correctness, fitness for a particular purpose or otherwise, or that use of this website will be uninterrupted or error-free. If you become aware of any inaccuracies or errors in any materials or information on our website, we would be appreciate it if you would inform us of such inaccuracies or errors immediately by emailing us at songf@eshui.net.

We shall not under any circumstances be liable for any direct, indirect, incidental, special or consequential damages, losses, liabilities or any business interruption in relation to the use of or inability to use any information contained on this website (whether foreseeable or not and even if we have been informed of such likelihood).

This website may contain links to third-party websites which are not maintained by us. We are not responsible for the content of those websites. The inclusion of any link to such websites does not imply approval or an endorsement by us of the linked websites or the contents thereof and we make no representations or warranties concerning the linked sites nor shall it be liable for the same.

Copyright: Ministry of Commerce, the People's Republic of China

Supported by:China International Electronic Commerce Center

Tel: (86 10) 68651200(Customer Service)

Fax: (86 10) 65677512

Information Support: Beijing Zerui Certified Public Accountants Co.,Ltd.

Approved by:Department of Electronic Commerce and Informatization, Ministry of Commerce, PRC

Jing ICP Bei No. 05004093


Tel: 61943289 - 8001