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Announcement No. 66 of the Ministry of Finance of PRC, the State Administration of Taxation and the Ministry of Industry and Information Technology in 2015

Document No.:

Taxes:Vehicle and Vessel Usage Tax,Tax Incentives

Date of Promulgation:

IssueDepartment:Ministry of Finance,State Administration of Taxation,Ministry of Industry and Information Technology

Date of Implementatio:2015-09-11


To promote energy conservation and encourage using new energies, based on Clause 4 of the Vehicle and Vessel Tax Law of the People’s Republic of China, Clause 10 of the Regulations on the Implementation of the Vehicle and Vessel Tax Law of the People’s Republic of China and the relevant regulations of the Notice of the Ministry of Finance, the State Administration of Taxation and the Ministry of Industry and Information Technology on the Preferential Vehicle and Vessel Tax Policy for the Energy-saving or New Energy Vehicles and Vessels (CaiShui [2015] No. 51), the Vehicle Type Catalogue of the Energy-saving or New Energy Vehicles Enjoying the Preferential Treatment of Vehicle and Vessel Tax Reduction and Exemption (the third batch) (hereinafter referred to as the Catalogue) are hereby announced.

From the date of the announcement, the energy-saving vehicles listed in the Catalogue shall be reduced from the vehicle and vessel tax by half; the new energy vehicles listed in the Catalogue shall be exempted from vehicle and vessel tax. The energy-saving or new energy vehicles acquired after the Announcement is issued, which fall into the Vehicle Type Catalogue of the Energy-saving or New Energy Vehicles Enjoying the Preferential Treatment of Vehicle and Vessel Tax Reduction and Exemption of the first batch and the second batch but are not listed in the Catalogue, shall not enjoy the relevant preferential policy; the energy-saving or new energy vehicles acquired before the Announcement is issued, which fall into the Vehicle Type Catalogue of the Energy-saving or New Energy Vehicles Enjoying the Preferential Treatment of Vehicle and Vessel Tax Reduction and Exemption of the first batch and the second batch, no matter whether they shall be transferred or not, can continue to enjoy the preferential vehicle and vessel tax policy.


The Announcement shall be executed from the date of issuance.


Ministry of Finance

State Administration of Taxation

Ministry of Industry and Information Technology

September 11th, 2015


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