National subsidy policy for new energy vehicles 2023

New energy vehicles purchased from June 65438+ in 20231October to February 65438+ in 2023 are exempt from vehicle purchase tax. New energy vehicles exempted from vehicle purchase tax are managed through the Catalogue of New Energy Vehicles Exempted from Vehicle Purchase Tax (hereinafter referred to as the Catalogue) issued by the Ministry of Industry and Information Technology and State Taxation Administration of The People's Republic of China. Pure electric vehicles, plug-in hybrid vehicles (including extended-range vehicles) and fuel cell vehicles purchased since the publication of the Catalogue belong to new energy vehicles that meet the tax exemption conditions. The date of purchase is based on the date of issuance of valid documents such as the unified invoice for motor vehicle sales or the special customs tariff payment book. New energy vehicles listed in the catalogue before June 5438+February 3 1 2022 may continue to be exempted from vehicle purchase tax according to this announcement. Other matters concerning the exemption of new energy vehicles from vehicle purchase tax shall be in accordance with the Announcement of State Taxation Administration of The People's Republic of China, Ministry of Industry and Information Technology, Ministry of Finance on Relevant Policies for Exempting New Energy Vehicles from Vehicle Purchase Tax (Announcement No.21of State Taxation Administration of The People's Republic of China, Ministry of Finance in 2020) and Announcement of State Taxation Administration of The People's Republic of China, Ministry of Industry and Information Technology on Adjusting Technical Requirements of New Energy Vehicles Exempted from Vehicle Purchase Tax (Announcement No.3, State Taxation Administration of The People's Republic of China, Ministry of Finance, Ministry of Industry and Information Technology).

legal ground

Energy Conservation Law of People's Republic of China (PRC) (as amended by 20 18).

Article 1 This Law is formulated in order to promote the whole society to save energy, improve the efficiency of energy utilization, protect and improve the environment, and promote comprehensive, coordinated and sustainable economic and social development.

Article 5 the State Council and local people's governments at or above the county level shall incorporate energy conservation into the national economic and social development plans and annual plans, and organize the formulation and implementation of medium and long-term special energy conservation plans and annual energy conservation plans.

The State Council and the local people's governments at or above the county level shall report energy conservation work to the people's congresses at the corresponding levels or their standing committees every year.

Article 60 The central finance and provincial local finance shall arrange special funds for energy conservation to support research and development of energy conservation technologies, demonstration and promotion of energy conservation technologies and products, implementation of key energy conservation projects, energy conservation publicity and training, information services, commendation and awards, etc.

Article 61 The state applies tax incentives and other support policies to the production and use of energy-saving technologies and products that are listed in the promotion catalogue as stipulated in Article 58 of this Law and need support.

The state supports the promotion and use of energy-saving lighting appliances and other energy-saving products through financial subsidies.