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| Announcement of the Ministry of Finance and the State Taxation Administration on the Relevant Specific Vehicle Acquisition Tax Policies | | 财政部、税务总局关于车辆购置税有关具体政策的公告 |
| (Announcement No. 71 [2019] of the Ministry of Finance and the State Taxation Administration) | | （财政部、税务总局公告2019年第71号） |
| For the purpose of implementing the Vehicle Acquisition Tax Law of the People's Republic of China, the relevant specific vehicle acquisition tax policies are hereby announced as follows: | | 为贯彻落实《中华人民共和国车辆购置税法》，现就车辆购置税有关具体政策公告如下： |
| I. Urban rail transit vehicles, such as subways and light rails, wheeled mechanical vehicles for special purposes, such as loaders, graders, excavators, and bulldozers, and cranes (hoists), forklifts, and electric motorcycles do not fall within the scope of taxable vehicles. | | 一、地铁、轻轨等城市轨道交通车辆，装载机、平地机、挖掘机、推土机等轮式专用机械车，以及起重机（吊车）、叉车、电动摩托车，不属于应税车辆。 |
| II. The full price paid by a taxpayer to the seller for purchasing a taxable vehicle for its own use shall be determined according to the price indicated on the relevant document when the taxpayer acquires the taxable vehicle, excluding value-added tax (“VAT”). | | 二、纳税人购买自用应税车辆实际支付给销售者的全部价款，依据纳税人购买应税车辆时相关凭证载明的价格确定，不包括增值税税款。 |
| III. “Taxable vehicles imported by taxpayers for their own use” means the taxable vehicles imported by taxpayers directly from abroad or through an authorized agent, excluding the imported vehicles purchased inside China. | | 三、纳税人进口自用应税车辆，是指纳税人直接从境外进口或者委托代理进口自用的应税车辆，不包括在境内购买的进口车辆。 |
| IV. The taxable price of a taxable vehicle manufactured by a taxpayer itself for its own use shall be determined according to the sales price of similar taxable vehicles (i.e. vehicles with the same vehicle configuration serial number), excluding VAT; and if the sales price of similar taxable vehicles is absent, it shall be determined based on the composite taxable price. The formula for calculating the composite taxable price: | | 四、纳税人自产自用应税车辆的计税价格，按照同类应税车辆（即车辆配置序列号相同的车辆）的销售价格确定，不包括增值税税款；没有同类应税车辆销售价格的，按照组成计税价格确定。组成计税价格计算公式如下： |
| ．．．．．． | | ．．．．．． |
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