In order to support pure electric vehicles, the State Administration of Taxation will also refund the vehicle and vessel taxes that have been collected

Recently, the State Administration of Taxation issued the "Vehicle and Vessel Tax Management Regulations (Trial)" announcement, which makes relevant regulations on tax collection, tax reduction and exemption management, etc., which specifically states that vehicle and vessel taxes levied on pure electric vehicles need to be refunded. It is reported that this regulation will come into effect on January 1, 2016.

Statistics show that as of August, the total number of pure electric vehicles in Beijing has exceeded 20,000. In order to encourage the use of pure electric vehicles, many departments have provided certain policy support. The "Procedures" issued by the State Administration of Taxation further pointed out that tax authorities, insurance institutions, and collection agencies should strictly implement the tax reduction and exemption policies for energy conservation and use of new energy vehicles and vessels announced by the Ministry of Finance, the State Administration of Taxation, and the Ministry of Industry and Information Technology. For pure electric passenger vehicles and fuel cell passenger vehicles that are not within the scope of vehicle and vessel tax, they should proactively obtain relevant information about the vehicle for judgment, and those who have been levied vehicle and vessel tax should be refunded in a timely manner.

In addition, the "Regulations" also stipulate that if a vehicle or vessel for which vehicle and vessel tax has been paid is returned to the manufacturer or dealer due to quality reasons, the taxpayer may apply to the competent tax authority in the place where the tax is paid for a refund of the tax from the month of return to the end of the tax year. If a tax-paid vehicle is stolen, scrapped or lost and an application for a vehicle and vessel tax refund is made, the competent tax authority in the place where the taxpayer pays tax shall handle it in accordance with relevant regulations.