新能源汽车类型不同,税收待遇有别

　 新能源汽车类型不同，税收待遇有别

　2014-08-19

　　近日，国家税务总局等三部门发布文件，对新能源汽车免征车辆购置税，由此再度引起公众对新能源汽车的关注。不少纳税人到税务机关咨询，新能源汽车生产厂家和消费者各方应该把握哪些税收政策？

　　新能源汽车，广义上包括燃气汽车、燃料电池电动汽车、纯电动汽车、液化石油气汽车、氢能源动力汽车、混合动力汽车、太阳能汽车和高效储能器汽车等类型。目前我国给予财政补贴扶持推广应用的新能源汽车仅涵盖3种类型：纯电动汽车、插电式混合动力汽车和燃料电池汽车。税收优惠对象与财政扶持对象虽然有一定的关联，但并不完全一致。因此，各种新能源汽车的税收待遇有很大区别。

　　汽车厂家应关注的税收政策

　　●消费税

　　《财政部、国家税务总局关于调整和完善消费税政策的通知》（财税〔2006〕33号）规定，电动汽车不属于消费税征收范围。

　　那么，其他类型的新能源汽车是否免征消费税呢？根据《消费税税目税率表》，乘用车消费税税率按汽缸容量划分为7个档次，1%、3%、5%、9%、12%、25%、40%；中轻型商用客车税率为5%。可见，乘用车以汽缸容量为征税依据，不管是否属于新能源，有汽缸就征消费税，没汽缸就免征。

　　●企业所得税

　　《国家重点支持的高新技术领域》中第八节：“高新技术改造传统产业”中，专列了“汽车行业相关技术”，包括汽车发动机零部件技术、汽车关键零部件技术、汽车电子技术、汽车零部件前端技术。这些技术与新能源汽车关联非常紧密，如果符合高新技术企业认定条件，就能享受企业所得税低税率优惠，按15%税率计缴企业所得税。

　　《当前优先发展的高技术产业化重点领域指南（2011年度）》中，“先进能源”列举了“动力电池及储能电池”；“先进制造”列举了“汽车关键零部件”，与新能源汽车关联紧密。企业研究开发的项目如果在《国家重点支持的高新技术领域》或《当前优先发展的高技术产业化重点领域指南》中，研发费用可以加计50%税前扣除。《企业研究开发费用税前扣除管理办法（试行）》（国税发〔2008〕116号）规定了八类费用可以纳入加计扣除，《财政部、国家税务总局关于研究开发费用税前加计扣除有关政策问题的通知》（财税〔2013〕70号）又补充了五类费用可以纳入加计扣除。

　　消费者应关注的税收政策

　　●车船税

　　《财政部、国家税务总局、工业和信息化部关于节约能源、使用新能源车船车船税政策的通知》（财税〔2012〕19号）规定，“对使用新能源的车船，免征车船税。”该文件明确指定，新能源汽车包括纯电动汽车、插电式混合动力汽车和燃料电池汽车（与财政扶持的口径一致）。并制定认定标准，如动力电池不包括铅酸电池；插电式混合动力汽车最大电功率比大于30%；等等。此后，三部门曾联合制定两批《节约能源、使用新能源车船减免车船税的车型目录》，分别见于三部门公告2012年第7号和第25号，新能源汽车只有列名目录，才能享受免征优惠。

　　●车辆购置税

　　《财政部、国家税务总局、工业和信息化部关于免征新能源汽车车辆购置税的公告》（财政部、国家税务总局、工业和信息化部公告2014年第53号）规定，自2014年9月1日至2017年12月31日，对购置的新能源汽车免征车辆购置税。免征车辆购置税的新能源汽车包括纯电动汽车、插电式（含增程式）混合动力汽车、燃料电池汽车（与财政扶持的口径一致）。

　　●增值税

　　根据《营业税改征增值税试点有关事项的规定》（财税〔2013〕106号之附件2），增值税一般纳税人购进自用的应征消费税的摩托车、汽车、游艇，其进项税额可以抵扣。

　　《财政部、科技部、工业和信息化部、发改委关于继续开展新能源汽车推广应用工作的通知》（财建〔2013〕551号）规定，购买新能源汽车有财政补助，消费者按销售价格扣减补贴后支付。如果消费者是企业单位，应要求销售方按销售价格开具进项税额抵扣凭证。

　　●企业所得税

　　根据《财政部、国家税务总局关于财政性资金、行政事业性收费、政府性基金有关企业所得税政策问题的通知》（财税〔2008〕151号）和《财政部、国家税务总局关于专项用途财政性资金企业所得税处理问题的通知》（财税〔2011〕70号）相关规定，企业获得购买新能源汽车的财政补助，如果不符合不征税收入条件的要计入收入总额，计缴企业所得税。

　One hundred party knowledgeThe current and future periods, the development of the party staff's work principle is: "adhere to the standards, and ensure the quality, improve the structure, Shen heavy development." this is according to the temporary task and team members, facing the party, and the experience of the development of party work since the founding of new China, put forward the basic lessons. The meaning of this policy is to show the party members must strictly adhere to the provisions of the constitution of the party standard, and ensure the quality of new party members, and should help to gradually improve the structure by team members, all to improve the quality of Party members, improve the fighting capacity of the party, strengthen the party in the whole society and influence cohesion.The development of party work "sixteen words" policy, is an organic whole of dialectical unity, to fully understand and grasp the "Kennedy. Adhere to the standard" refers to the development of Party members must strictly adhere to the provisions of the constitution of the Party member standard, not lower standards or other standards. "Quality assurance", is to correctly handle the number of fingers with the quality of work, relationships, need and possibility, put quality first. "Improve structure", refers to the development of new party members to pay attention to reasonable structure, gradually improve the structure and distribution of Party members of the team, and to better play the role. "The party carefully". Is a must adhere to the individual absorption The principle of the development of a mature one, and strictly perform in the admission procedure, to prevent the Party member does not have the conditions of the people absorbed into the party. In the development of party work, it must understand correctly and comprehensively implement the "twenty-six words" policy, and avoid one sidedness and blindness, to ensure that work normally.The Communist Party is the working class with communist consciousness of the vanguard fighters are materialists and no atheists. The Communist Party only faith Ma Marxism Leninism, Mao Zedong thought, Deng Xiao Xiaoping theory and "Three Represents" important thought, not religion. On religion or have a strong religious feelings of the people can not develop to join the party.China is a multi-ethnic country, the common belief on ethnic minority areas, to participate in some people with ethnic customs and religious activities. In order not to distinguish from the masses, and just respect the national custom, in addition to some traditional funeral ceremony and the masses festival activities, should not be regarded as a religious faith to participate in religious activitiesThe chapter states: over 18 years old China workers, peasants, soldiers, intellectuals and sub sub advanced elements of other social strata China can apply to join the Communist Party.This is because: stating that 18 is the age limit for the party, because of a general, one to 18 weeks old to adult, can have a really determined political judgment, have the ability to force established their political beliefs and personal life ambition. At the same time, the provisions of the constitution apply please join the party people must have Chinese nationality citizens, foreigners will not be workers, peasants, soldiers, intellectuals and knowledge of other social strata to the advanced elements.The condition is applied to join the party constitution first stipulation: "over the age of eighteen China workers, farmers, soldiers, intellectuals and other advanced elements of his class, that program and constitution of the party, the party is willing to participate in an organization and in which work actively, carry out party resolutions and schedule accept pay Party membership dues, may join the Communist Party of China China application." this is the minimum requirement of Party members.The "recognition of the party's program and constitution" for the party. Please condition because the Communist Party is to China is the creed of the party and the constitution as the basis, in accordance with the unified organization of democratic centralism woven together, is highly consistent. On the thought political revolutionaries from the composition of the combat team may not. Is a simple combination of individual members.The party's program and regulations stipulate the nature of the party, the guiding ideology of the party, the party in the basic line in the primary stage of socialism, the ultimate goal of the party and the party's self construction of the basic requirements, it is the highest standards of ideological unity in the party's actions. At the same time, the party's program and chapter charter regulate the political life of the party, the unity of the whole Party action and the handling of personal and group organization, the basic norms of the relationship between the organization and the organization. This platform, the nature and function of the party constitution, the party is decided it is established, the foundation of survival and development. The recognition program, the party is in the mind, politics, organization, action. The premise of the same height. If the party does not recognize the awakening and abide by the party's program and constitution, each line is the party will, from the ideological, political and organizational collapse. So the Party Constitution stipulates that each joining the party everyone must admit the party program and constitution.In an organization of the party, the Communist Party members must refer to a branch of the Department into the party, group or a specific organization, and the organizational life in which, accept supervision of the party. In this issue, Lenin Martov launched a fierce struggle to fight. Martov advocated just admit party Manifesto and constitution don't have to attend a party organization, Party members can do, what each of the strikers can even put forward the "name" party. Lenin firmly opposed to this claim, he believes the party members should not only admit party principle, constitution, an organization and must participate in the party. Only in this way can the party become free the production of advanced class The organization of the army team, formed a strong fighting collective body, shoulder the great historical mission. If the party that does not participate in the program, the chapter of the party organization, the party will become a distraction for the club.The party has the obligation to undertake allocation, party organization work, and try to do it well. The party organization work assigned, including the political work of the party and the party's mass work. For example, in Party organizations at all levels of leadership, participation in Party education, contact the Department in the work of the masses and the promotion of the mass transfer work, participate in the development of party work, participate in various mass organizations work and social work. The party organization should root according to the specific circumstances, to each party member assigned to suitable jobs, and to inspect and guide. Each party must consciously accept the party organization and complete the assigned tasks. Active play Exemplary vanguard role of Party members.The party's decision, is the achievement of the overall objectives of the party, the general task, in a certain period of time, for a job or something, or by Party Congress Party Congress or the Party committee collective discussion, all members must carry out the party's decisions are matters. The collective wisdom of the Communist party, reflects the party and the interests of the vast majority of Party members, party the success of the party's cause. If there is a different meaning for the party's resolution can be retained or to higher Party organizations until the central reflect, but the action will not have to perform take the required attitude. And each one takes what he needs but if Each party can go their own way, so party unity would suffer bad, there would be no party fighting. So, applicant for Party membership to carry out the party's resolution is necessary. It does not follow the party's resolution are not allowed to become party members.Because party members pay membership dues are party members care for the career of the party, the party's economic aid, is also a party has organized logo ideas. At the same time, according to pay membership dues, not just party organizations to pay some money, but also cultivate a sense of organization of various means of Party members, and more is the party with strong strong party spirit and strict performance requirements. The organization, Party comrades should fully understand the importance of pay membership dues, was approved as a probationary member, consciously according to certain standard pay dues.The Constitution also stipulates that if the party fails to pay dues, should be subject to serious criticism and education, even to give disciplinary action necessary. Party member if there is no legitimate reason not to pay dues for 66 consecutive months, is considered to be self defections, should make the decision of branch congress and approved by the higher Party organizations must this guidance, Party members removed.The requirements of each party membership will must be given to the party. Please apply for applicants for Party membership application please book is written into the party, in order to show that the political party organizations choose their solemn party organization, to learn about your own beliefs and requirements, to facilitate the party organization investigation to self consciousness land, education and training.Is the party application form to the applicant for Party membership to the party organizations to express their wishes, strictly speaking, no fixed format. But the general should include the following basic contents: why do you want to join the party, mainly write about their own understanding of the party and the motivation of joining the party machine; their political beliefs, grow through experience and thought, work, study, work style and other aspects of the situation. The Party of the party. His attitude towards how to actively seek to join the party organization, the expression of determination and future work have the requirements to join the party, learning, life and other aspects of the plan.In general, the party should join the party request by the applicant to the Party Organization formally submit a written application to join the party. So the request, because Chinese is the Communist Party is the realization of communism will be as a political group for their ultimate goal. Each of the group members, should consciously to do whatever on when and where to take the interests of the individual to obey the party and the people's interests, not out of difficulties and hardships, not afraid of bloodshed, as for the implementation of the party's programme of work actively to establish a life-long struggle for the cause of communism. The Party comrades, is a very serious matter. Apply to join the party meaning A well prepared for a member of the Communist Party's responsibility, in the time of the party and the people need, can hesitate to sacrifice yourself everything. It is not a constant emotional impulse, also no half little force and force, must adhere to the principle of completely Kennedy. Only willing to applicant for Party membership after serious consideration into account, directly apply to the party organization, in order to truly express their political pursue and determination. On the other hand, with the continuous progress of the society, people's cultural level unceasing enhancement, the general situations, party people have written our party wishes to Ability. Therefore, applicants for Party membership to submit a written application to the party organization, as well as Zhuang serious, is fully able to do that.Write an application to join the party, please apply for Party membership to the party that he has joined the party's desire and determination. On this very serious one thing, write the party application Shen people should pay attention to the following questions: (1): to seriously study the party constitution and relevant basic knowledge of the party, to truly understand the solution party. Based on the full understanding of the party, a comprehensive understanding of the party, solemnly made his political choice, establish the correct motivation to join the party party. On this basis, to contact the Department of actual thinking about their understanding of the party, to the party organization to heart, should not just copy the copy books, not to talk about real thoughts ((2). To be honest and loyal to the party, truthfully report to the party since. Has the political calendar history, I experience, social relations and its impact on their own on the situation, may not conceal or falsify. ((3) applications from the writing I. As a result of low level of education or other special reasons can not personally write to write, by my dictation, please others to write, but to explain himself to self written reasons, and signed by the applicant by stamp or thumbprint to Party organization.Apply to join the party should submit a written application to the general Party organization. This is because in a peaceful environment, the party application please people who generally have certain cultural knowledge, have the ability to write an application to join the party. Membership is a very strict and serious thing, unless you do not have the necessary conditions and ability, the applicant shall be required in the party to the party as written expression of their own will.The man was seriously ill because of membership, low cultural level, residual disability and other reasons, it is difficult to write an application to join the party, either by themselves, please help dictate the other comrades to write. But from writing applications to real expression of the applicant's understanding and attitude toward, and that the applicant can not personally self writing the reason, finally by applicants signature stamp or by hand.An application to join the party is the applicant for Party membership to the party organization to express their requirements to join the party's desire to express their political pursuit and determination for a form. One party is required, after serious consideration into account, is willing, is a serious political choice. Write the party for Shen the book is a very serious matter. Therefore, most of the requirements of the party who everyone write applications look very heavy, in addition to the content to reflect their true thoughts, to express their requirements into the desire to join the party, in the form of think of as beautiful, neat, clear, consistent with this applicants with psychological. In addition, With the continuous improvement of the level of science and technology, office automation degree is more and more high, many units have been the real implementation of the paperless office, document processing are operated by computer is. In this case, the party who write requirements in applications with computer printing, should should be allowed to be clear. Is a print, the party application, the applicant must be a signature stamp or thumbprint India. The Party branch must take this off at the receiving party application. This book is both responsible for the party organization, is also responsible for the party in the applicant.The Constitution clearly pointed out that the Communist Party members to "the party faithful honest and consistent". This not only is for every member of the requirements, also apply to join the Party comrades on each request. The so-called "honest", is to be open-minded, bright and Lei, loyal to the party and the people, loyal to the socialist society and the cause of communism, not to resort to deceit, not to conceal their problems, reflect the situation to the party, don't hide their shortcomings and mistakes. This is the basic requirement of each member to join their team Wuwu party.Honesty is decided by the nature of party loyalty to the party. The party except for the workers class and the broad masses of the people's interests, no special interests of their own. For each party comrades must be honest and loyal to the party, this is the new stage of the new century, need economic and strategic objectives the development of the society. The construction of socialist Chinese to each application to join the Party comrades can faithfully faithfully implement the party's line, principles and policies on the needle, thought in politics, the height of the party, consistent action. The party is not one of the table, is not for the party say in words, words and deeds are not A, even playing double faced style. This phenomenon must be resolutely overcome and correct decision, must from the application into the Party comrades. Only the start each party and each application to join the party with Comrade can follow the party will really improve the will of one heart and one mind, the combat effectiveness of the party organization.Be honest and loyal to the party: (11) to conscientiously study Marxism Leninism, Mao Mao Zedong thought, Deng Xiaoping theory and the important thought of "Three Represents", study the party's basic theory, basic line, basic program and basic experience, establish a correct outlook on life, overcoming the "honest people suffer" thought Comrade Zhou Enlai once said: "the most intelligent smart people in the world is the most honest people, because only the honest people can have it real and historical test. Only a set of wholehearted service to the people life outlook on life, be willing to tell the truth, do honestly, honest people do consciously, for the realization of communism Righteousness and selfless work. (2) to adhere to the principle, according to Party policy. For a request for the Party comrades, can adhere to the principle, according to the party's policy, is an important symbol to measure him honest and loyal to the party is the party. Therefore, in the matter of principle that is the party's line, principles, policies and other major issues, we must proceed from reality in everything, selfless and fearless, adhere to the principles, and be impartial and, no matter what the circumstances, have been tested, do not damage the party's interests. To dare not tell the truth. Do not tell lies. Truthfully report to the Party Organization Department in all aspects of their situation. Don't be on their own shortcomings, mistakes, but also to take the initiative to speak clearly to the party organizations, consciously put themselves in the supervision and help of the party organization.The party is a dynamic motivation, individual party the subjective reasons, that is to say his inner heart is not what want to join the party.All striving for and actively participate in the molecular China of the Communist Party, must correct motives are correctly solve the problem.. why constitution stipulates that the second party: "China were members of the Communist Party of the working class is Chinese with communist consciousness of the vanguard fighters. China Communist Party members must fully serve the people whole heart. All at the expense of personal sacrifice, for the realization of Communist struggle for life. China forever is a member of the Communist Party of the working people. In addition to laws and regulations within the scope of personal interests and the authority to work at all, Communist Party members must not seek any personal interests and privileges." the provisions of And for all people to volunteer for the party team, must establish a scientific outlook of communism, there must be for the realization of communism struggle to fight, even at the expense of all their determination to have the idea of serving the people wholeheartedly for the people, we must consciously obey the party and the people's interests with a personal interest, suffer first, enjoy, G has been dedication, not the name, not for profit, and definitely not. In all the difficulties and danger, can stand out the heroic struggle. Only with this motivation and persistence to everyone, only may be a true communist. Who do not like people, can not become a member of the Communist Party. To establish the correct motivation of joining the party, and the party organizations and Party members rely on help education, but mainly rely on their own subjective effort.The development of the Party member of the Communist Party of Chinese "work rules (Trial)" provisions: Party activists called through training and education for more than a year later, it can be classified as the development object. The reason is because in such requirements, apply to join the partycredit history, individual score of the borrower, loan purpose, source of payments, repayment options, guarantor of basic information and for loan amount, term, interest rate, payment methods, such as recommendations, if the customer agreed to process the business

　One hundred party knowledgeThe current and future periods, the development of the party staff's work principle is: "adhere to the standards, and ensure the quality, improve the structure, Shen heavy development." this is according to the temporary task and team members, facing the party, and the experience of the development of party work since the founding of new China, put forward the basic lessons. The meaning of this policy is to show the party members must strictly adhere to the provisions of the constitution of the party standard, and ensure the quality of new party members, and should help to gradually improve the structure by team members, all to improve the quality of Party members, improve the fighting capacity of the party, strengthen the party in the whole society and influence cohesion.The development of party work "sixteen words" policy, is an organic whole of dialectical unity, to fully understand and grasp the "Kennedy. Adhere to the standard" refers to the development of Party members must strictly adhere to the provisions of the constitution of the Party member standard, not lower standards or other standards. "Quality assurance", is to correctly handle the number of fingers with the quality of work, relationships, need and possibility, put quality first. "Improve structure", refers to the development of new party members to pay attention to reasonable structure, gradually improve the structure and distribution of Party members of the team, and to better play the role. "The party carefully". Is a must adhere to the individual absorption The principle of the development of a mature one, and strictly perform in the admission procedure, to prevent the Party member does not have the conditions of the people absorbed into the party. In the development of party work, it must understand correctly and comprehensively implement the "twenty-six words" policy, and avoid one sidedness and blindness, to ensure that work normally.The Communist Party is the working class with communist consciousness of the vanguard fighters are materialists and no atheists. The Communist Party only faith Ma Marxism Leninism, Mao Zedong thought, Deng Xiao Xiaoping theory and "Three Represents" important thought, not religion. On religion or have a strong religious feelings of the people can not develop to join the party.China is a multi-ethnic country, the common belief on ethnic minority areas, to participate in some people with ethnic customs and religious activities. In order not to distinguish from the masses, and just respect the national custom, in addition to some traditional funeral ceremony and the masses festival activities, should not be regarded as a religious faith to participate in religious activitiesThe chapter states: over 18 years old China workers, peasants, soldiers, intellectuals and sub sub advanced elements of other social strata China can apply to join the Communist Party.This is because: stating that 18 is the age limit for the party, because of a general, one to 18 weeks old to adult, can have a really determined political judgment, have the ability to force established their political beliefs and personal life ambition. At the same time, the provisions of the constitution apply please join the party people must have Chinese nationality citizens, foreigners will not be workers, peasants, soldiers, intellectuals and knowledge of other social strata to the advanced elements.The condition is applied to join the party constitution first stipulation: "over the age of eighteen China workers, farmers, soldiers, intellectuals and other advanced elements of his class, that program and constitution of the party, the party is willing to participate in an organization and in which work actively, carry out party resolutions and schedule accept pay Party membership dues, may join the Communist Party of China China application." this is the minimum requirement of Party members.The "recognition of the party's program and constitution" for the party. Please condition because the Communist Party is to China is the creed of the party and the constitution as the basis, in accordance with the unified organization of democratic centralism woven together, is highly consistent. On the thought political revolutionaries from the composition of the combat team may not. Is a simple combination of individual members.The party's program and regulations stipulate the nature of the party, the guiding ideology of the party, the party in the basic line in the primary stage of socialism, the ultimate goal of the party and the party's self construction of the basic requirements, it is the highest standards of ideological unity in the party's actions. At the same time, the party's program and chapter charter regulate the political life of the party, the unity of the whole Party action and the handling of personal and group organization, the basic norms of the relationship between the organization and the organization. This platform, the nature and function of the party constitution, the party is decided it is established, the foundation of survival and development. The recognition program, the party is in the mind, politics, organization, action. The premise of the same height. If the party does not recognize the awakening and abide by the party's program and constitution, each line is the party will, from the ideological, political and organizational collapse. So the Party Constitution stipulates that each joining the party everyone must admit the party program and constitution.In an organization of the party, the Communist Party members must refer to a branch of the Department into the party, group or a specific organization, and the organizational life in which, accept supervision of the party. In this issue, Lenin Martov launched a fierce struggle to fight. Martov advocated just admit party Manifesto and constitution don't have to attend a party organization, Party members can do, what each of the strikers can even put forward the "name" party. Lenin firmly opposed to this claim, he believes the party members should not only admit party principle, constitution, an organization and must participate in the party. Only in this way can the party become free the production of advanced class The organization of the army team, formed a strong fighting collective body, shoulder the great historical mission. If the party that does not