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Announcement of the Ministry of Finance, the State Taxation Administration and the Ministry of Industry and Information Technology on Continuing the Reduction of Vehicle Acquisition Tax on Trailers

Document Number：Announcement No. 47 [2023] of the Ministry of Finance, the State Taxation Administration and the Ministry of Industry and Information Technology
Date Issued：09-22-2023
Effective Date：09-22-2023

Announcement of the Ministry of Finance, the State Taxation Administration and the Ministry of Industry and Information Technology on Continuing the Reduction of Vehicle Acquisition Tax on Trailers
财政部、税务总局、工业和信息化部关于继续对挂车减征车辆购置税的公告

(Announcement No. 47 [2023] of the Ministry of Finance, the State Taxation Administration and the Ministry of Industry and Information Technology)
（财政部、税务总局、工业和信息化部公告2023年第47号）

For the purposes of promoting the development of semi-trailer swap transport, improving logistical efficiency and reducing logistical costs, the relevant matters concerning the reduction of vehicle acquisition tax on trailers are hereby announced as follows:
为促进甩挂运输发展，提高物流效率和降低物流成本，现将减征挂车车辆购置税有关事项公告如下：

I. The vehicle acquisition tax on the purchase of trailers shall continue to be reduced by half. The date of purchase of a trailer shall be the date when the Uniform Invoice for Motor Vehicle Sales, the Special Bill of Payment of Customs Duties or any other valid certificate is issued.
　　一、继续对购置挂车减半征收车辆购置税。购置日期按照《机动车销售统一发票》、《海关关税专用缴款书》或者其他有效凭证的开具日期确定。

II. For the purpose of this Announcement, “trailers” means the unpowered vehicles that cannot be normally used unless they are towed by vehicles and are used to carry cargo.
　　二、本公告所称挂车，是指由汽车牵引才能正常使用且用于载运货物的无动力车辆。

III. Trailer products shall be administered by applying a sticker on reduction of vehicle acquisition tax. The specific requirements are as follows:
　　三、对挂车产品通过标注减征车辆购置税标识进行管理，具体要求如下：

(1) Domestically produced trailers: when uploading the information on an Ex-Factory Conformity Certificate for a Whole Motor Vehicle, an enterprise shall indicate “Yes” (i.e., tax reduction sticker) in the field of “Whether It Falls within the Scope of Trailers Subject to Reduction of Vehicle Acquisition Tax.”
1.国产挂车：企业上传《机动车整车出厂合格证》信息时，在“是否属于减征车辆购置税挂车”字段标注“是”（即减税标识）。

(2) Imported trailers: when uploading an Electronic Information Sheet for an Imported Motor Vehicle, an automobile dealer or individual shall indicate “Yes” (i.e., tax reduction mark) in the field of “Whether It Falls within the Scope of Trailers Subject to Reduction of Vehicle Acquisition Tax.”
2.进口挂车：汽车经销商或个人上传《进口机动车车辆电子信息单》时，在“是否属于减征车辆购置税挂车”字段标注“是”（即减税标识）。

2. The Ministry of Industry and Information Technology shall verify the tax reduction sticker in an Ex-Factory Conformity Certificate for a Whole Motor Vehicle or an Electronic Information Sheet for an Imported Motor Vehicle uploaded by an enterprise or individual, and transmit the verified information to the State Taxation Administration.
（二）工业和信息化部对企业和个人上传的《机动车整车出厂合格证》或者《进口机动车车辆电子信息单》中减税标识进行核实，并将核实的信息传送给税务总局。

3. Tax authorities shall handle the formalities for reduction of vehicle acquisition tax based on the tax reduction marks verified by the Ministry of Industry and Information Technology and other materials required to be provided for the filing of vehicle acquisition tax returns.
（三）税务机关依据工业和信息化部核实后的减税标识以及办理车辆购置税纳税申报需提供的其他资料，办理车辆购置税减征手续。

IV. An enterprise or individual that uses a tax reduction sticker for a trailer in an Ex-Factory Conformity Certificate for a Whole Motor Vehicle or an Electronic Information Sheet for an Imported Motor Vehicle shall ensure the consistency between the vehicle product and the conformity certificate information or the electronic information of the vehicle. Any enterprise or individual that fraudulently obtains the reduction of vehicle acquisition tax by providing false information or other means, once verified, shall be punished in accordance with the provisions of relevant laws and regulations.
　　四、在《机动车整车出厂合格证》或者《进口机动车车辆电子信息单》中标注挂车减税标识的企业和个人，应当保证车辆产品与合格证信息或者车辆电子信息相一致。对提供虚假信息等手段骗取减征车辆购置税的企业和个人，经查实后，依照相关法律法规规定予以处罚。