Purchase Tax Exemption for Non-Transport Special Vehicles
Date：2026-10-28
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1. Models applying for inclusion in the Catalogue of Non-transport Special Operation Vehicles with Fixed Equipment Exempt from Vehicle Purchase Tax (hereinafter referred to as the Catalogue) shall comply with the Technical Requirements for Non-transport Special Operation Vehicles with Fixed Equipment (see Annex 1, hereinafter referred to as the Technical Requirements).
2. For models applying for inclusion in the Catalogue, vehicle manufacturers, distributors or individuals importing vehicles (hereinafter referred to as the Applicant) shall submit application materials for inclusion in the Catalogue via the MIIT Management System for Non-transport Special Operation Vehicles with Fixed Equipment Exempt from Vehicle Purchase Tax before taxpayers file vehicle purchase tax returns.
3. The Applicant shall submit the following materials for models applying for inclusion in the Catalogue:
(1) Information Collection Form for Non-transport Special Operation Vehicles with Fixed Equipment (see Annex 2).
(2) Vehicle photos and layout sketches of fixed equipment. The photos and sketches shall conform to the Requirements for Photos and Scanned Documents of Non-transport Special Operation Vehicles with Fixed Equipment (see Annex 3).
(3) Documents proving the legal import of imported vehicles, including but not limited to the Vehicle Conformity Certificate, Customs Import Certificate of the People's Republic of China, Customs Vehicle Entry/Exit License Issuance/Revocation Notice of the People's Republic of China, or Confiscation Certificate for Smuggled Automobiles and Motorcycles.
4. The State Taxation Administration and MIIT entrust the Equipment Industry Development Center of MIIT to organize technical reviews. Models passing the review will be included in the Catalogue, which will be jointly issued by the State Taxation Administration and MIIT.
5. To reduce the burden on enterprises and streamline procedures, the Catalogue is appended with the List of Vehicle Names Eligible for Automatic Inclusion in the Catalogue of Non-transport Special Operation Vehicles with Fixed Equipment Exempt from Vehicle Purchase Tax without Application (see Annex 4, hereinafter referred to as the List).
6. For special vehicles already included in the Catalogue or the List, when the Applicant uploads the Motor Vehicle Whole Vehicle Factory Certificate or the Electronic Vehicle Information Document for imported motor vehicles (hereinafter collectively referred to as Electronic Vehicle Information) in the MIIT Certificate Information Management System, the field "Whether included in the Catalogue of Non-transport Special Operation Vehicles with Fixed Equipment Exempt from Vehicle Purchase Tax" shall be marked as "Yes" (i.e., tax exemption mark). MIIT will review the tax exemption mark in the Electronic Vehicle Information uploaded by the Applicant and transmit the verified information to the State Taxation Administration. The State Taxation Administration will forward the received information to tax authorities at provincial, autonomous regional, municipal and specifically designated city levels. Tax authorities will process vehicle purchase tax exemption formalities for taxpayers based on the verified tax exemption mark from MIIT and other required documents for tax filing.
7. For vehicles manufactured and sold prior to the release of the Catalogue or the List, after the vehicle model is included in the Catalogue or the List, the Applicant may re-mark the tax exemption mark and re-upload the Electronic Vehicle Information for such sold vehicles. MIIT and tax authorities shall transmit information and process tax exemption formalities in accordance with Clause 6 of this Announcement.
8. The State Taxation Administration and MIIT will adjust the Technical Requirements, the Catalogue and the List in a timely manner in response to policy changes.
For models removed from the Catalogue or the List, the Certificate Information Management System will no longer accept Electronic Vehicle Information with tax exemption marks for such models starting from the release date of the revocation announcement.
9. For special vehicles purchased by taxpayers on or before December 31, 2020, tax authorities will continue to process vehicle purchase tax exemption applications on or after January 1, 2021 based on the Catalogue of Tax-exempt Illustrations for Non-transport Special Operation Vehicles with Fixed Equipment (hereinafter referred to as the Tax-exempt Catalogue) and other required filing documents.
For special vehicles purchased by taxpayers on or after January 1, 2021, tax authorities will process tax exemption formalities based on the tax exemption mark contained in the Electronic Vehicle Information and other required documents.
After compiling and issuing the final batch of the Tax-exempt Catalogue for eligible vehicles declared before December 31, 2020, tax authorities will no longer update the Tax-exempt Catalogue.
10. If taxpayers have already paid vehicle purchase tax for special vehicles purchased on or before December 31, 2020 but have not yet applied for tax refunds, they may continue to apply for tax refunds in accordance with the Tax Collection and Administration Law of the People's Republic of China and other relevant provisions on or after January 1, 2021. Tax authorities shall process such refunds based on the Tax-exempt Catalogue and relevant supporting documents.
11. The Applicant shall be responsible for the authenticity, legality and completeness of all application materials. If an Applicant is found to have obtained Catalogue inclusion by submitting false information, the State Taxation Administration and MIIT will remove the violating model from the Catalogue and impose penalties in accordance with applicable laws and regulations.
12. This Announcement shall come into force on January 1, 2021. The effective date shall be subject to the issuance date of the vehicle price certificate or the effective/issuance date of other valid documents. The Catalogue of Documents with Full or Partial Provisions Repealed in the Vehicle Purchase Tax Law (see Annex 5) shall take effect on the same date.
Hereby issued.
Annexes:1.Technical Requirements for Non-transport Special Operation Vehicles with Fixed Equipment
2.Information Collection Form for Non-transport Special Operation Vehicles with Fixed Equipment
3.Requirements for Photos and Scanned Documents of Non-transport Special Operation Vehicles with Fixed Equipment
4.List of Vehicle Names Eligible for Automatic Inclusion in the Catalogue of Non-transport Special Operation Vehicles with Fixed Equipment Exempt from Vehicle Purchase Tax without Application
5.Catalogue of Documents with Full or Partial Provisions Repealed in the Vehicle Purchase Tax Law
2. For models applying for inclusion in the Catalogue, vehicle manufacturers, distributors or individuals importing vehicles (hereinafter referred to as the Applicant) shall submit application materials for inclusion in the Catalogue via the MIIT Management System for Non-transport Special Operation Vehicles with Fixed Equipment Exempt from Vehicle Purchase Tax before taxpayers file vehicle purchase tax returns.
3. The Applicant shall submit the following materials for models applying for inclusion in the Catalogue:
(1) Information Collection Form for Non-transport Special Operation Vehicles with Fixed Equipment (see Annex 2).
(2) Vehicle photos and layout sketches of fixed equipment. The photos and sketches shall conform to the Requirements for Photos and Scanned Documents of Non-transport Special Operation Vehicles with Fixed Equipment (see Annex 3).
(3) Documents proving the legal import of imported vehicles, including but not limited to the Vehicle Conformity Certificate, Customs Import Certificate of the People's Republic of China, Customs Vehicle Entry/Exit License Issuance/Revocation Notice of the People's Republic of China, or Confiscation Certificate for Smuggled Automobiles and Motorcycles.
4. The State Taxation Administration and MIIT entrust the Equipment Industry Development Center of MIIT to organize technical reviews. Models passing the review will be included in the Catalogue, which will be jointly issued by the State Taxation Administration and MIIT.
5. To reduce the burden on enterprises and streamline procedures, the Catalogue is appended with the List of Vehicle Names Eligible for Automatic Inclusion in the Catalogue of Non-transport Special Operation Vehicles with Fixed Equipment Exempt from Vehicle Purchase Tax without Application (see Annex 4, hereinafter referred to as the List).
6. For special vehicles already included in the Catalogue or the List, when the Applicant uploads the Motor Vehicle Whole Vehicle Factory Certificate or the Electronic Vehicle Information Document for imported motor vehicles (hereinafter collectively referred to as Electronic Vehicle Information) in the MIIT Certificate Information Management System, the field "Whether included in the Catalogue of Non-transport Special Operation Vehicles with Fixed Equipment Exempt from Vehicle Purchase Tax" shall be marked as "Yes" (i.e., tax exemption mark). MIIT will review the tax exemption mark in the Electronic Vehicle Information uploaded by the Applicant and transmit the verified information to the State Taxation Administration. The State Taxation Administration will forward the received information to tax authorities at provincial, autonomous regional, municipal and specifically designated city levels. Tax authorities will process vehicle purchase tax exemption formalities for taxpayers based on the verified tax exemption mark from MIIT and other required documents for tax filing.
7. For vehicles manufactured and sold prior to the release of the Catalogue or the List, after the vehicle model is included in the Catalogue or the List, the Applicant may re-mark the tax exemption mark and re-upload the Electronic Vehicle Information for such sold vehicles. MIIT and tax authorities shall transmit information and process tax exemption formalities in accordance with Clause 6 of this Announcement.
8. The State Taxation Administration and MIIT will adjust the Technical Requirements, the Catalogue and the List in a timely manner in response to policy changes.
For models removed from the Catalogue or the List, the Certificate Information Management System will no longer accept Electronic Vehicle Information with tax exemption marks for such models starting from the release date of the revocation announcement.
9. For special vehicles purchased by taxpayers on or before December 31, 2020, tax authorities will continue to process vehicle purchase tax exemption applications on or after January 1, 2021 based on the Catalogue of Tax-exempt Illustrations for Non-transport Special Operation Vehicles with Fixed Equipment (hereinafter referred to as the Tax-exempt Catalogue) and other required filing documents.
For special vehicles purchased by taxpayers on or after January 1, 2021, tax authorities will process tax exemption formalities based on the tax exemption mark contained in the Electronic Vehicle Information and other required documents.
After compiling and issuing the final batch of the Tax-exempt Catalogue for eligible vehicles declared before December 31, 2020, tax authorities will no longer update the Tax-exempt Catalogue.
10. If taxpayers have already paid vehicle purchase tax for special vehicles purchased on or before December 31, 2020 but have not yet applied for tax refunds, they may continue to apply for tax refunds in accordance with the Tax Collection and Administration Law of the People's Republic of China and other relevant provisions on or after January 1, 2021. Tax authorities shall process such refunds based on the Tax-exempt Catalogue and relevant supporting documents.
11. The Applicant shall be responsible for the authenticity, legality and completeness of all application materials. If an Applicant is found to have obtained Catalogue inclusion by submitting false information, the State Taxation Administration and MIIT will remove the violating model from the Catalogue and impose penalties in accordance with applicable laws and regulations.
12. This Announcement shall come into force on January 1, 2021. The effective date shall be subject to the issuance date of the vehicle price certificate or the effective/issuance date of other valid documents. The Catalogue of Documents with Full or Partial Provisions Repealed in the Vehicle Purchase Tax Law (see Annex 5) shall take effect on the same date.
Hereby issued.
Annexes:1.Technical Requirements for Non-transport Special Operation Vehicles with Fixed Equipment
2.Information Collection Form for Non-transport Special Operation Vehicles with Fixed Equipment
3.Requirements for Photos and Scanned Documents of Non-transport Special Operation Vehicles with Fixed Equipment
4.List of Vehicle Names Eligible for Automatic Inclusion in the Catalogue of Non-transport Special Operation Vehicles with Fixed Equipment Exempt from Vehicle Purchase Tax without Application
5.Catalogue of Documents with Full or Partial Provisions Repealed in the Vehicle Purchase Tax Law
