财政部 税务总局有关负责人就延续和优化新能源汽车车辆购置税减免政策有关问题答记者问(5)
<P style="LIST-STYLE-TYPE: none; FONT-SIZE: 16px; BORDER-TOP: 0px; FONT-FAMILY: 宋体; BORDER-RIGHT: 0px; WHITE-SPACE: normal; WORD-SPACING: 0px; BORDER-BOTTOM: 0px; TEXT-TRANSFORM: none; FONT-WEIGHT: 400; COLOR: rgb(51,51,51); PADDING-BOTTOM: 0px; FONT-STYLE: normal; PADDING-TOP: 0px; PADDING-LEFT: 0px; BORDER-LEFT: 0px; ORPHANS: 2; WIDOWS: 2; MARGIN: 15px 0px 0px; LETTER-SPACING: normal; PADDING-RIGHT: 0px; BACKGROUND-COLOR: rgb(255,255,255); TEXT-INDENT: 2em; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial; text-size-adjust: none">4.问：《公告》实施后，购车人和汽车企业的操作上有什么变化吗？</P>
<P style="LIST-STYLE-TYPE: none; FONT-SIZE: 16px; BORDER-TOP: 0px; FONT-FAMILY: 宋体; BORDER-RIGHT: 0px; WHITE-SPACE: normal; WORD-SPACING: 0px; BORDER-BOTTOM: 0px; TEXT-TRANSFORM: none; FONT-WEIGHT: 400; COLOR: rgb(51,51,51); PADDING-BOTTOM: 0px; FONT-STYLE: normal; PADDING-TOP: 0px; PADDING-LEFT: 0px; BORDER-LEFT: 0px; ORPHANS: 2; WIDOWS: 2; MARGIN: 15px 0px 0px; LETTER-SPACING: normal; PADDING-RIGHT: 0px; BACKGROUND-COLOR: rgb(255,255,255); TEXT-INDENT: 2em; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial; text-size-adjust: none">答：在车辆销售环节，购车人申报享受车辆购置税时沿用此前方式，基本没有变化。</P>
<P style="LIST-STYLE-TYPE: none; FONT-SIZE: 16px; BORDER-TOP: 0px; FONT-FAMILY: 宋体; BORDER-RIGHT: 0px; WHITE-SPACE: normal; WORD-SPACING: 0px; BORDER-BOTTOM: 0px; TEXT-TRANSFORM: none; FONT-WEIGHT: 400; COLOR: rgb(51,51,51); PADDING-BOTTOM: 0px; FONT-STYLE: normal; PADDING-TOP: 0px; PADDING-LEFT: 0px; BORDER-LEFT: 0px; ORPHANS: 2; WIDOWS: 2; MARGIN: 15px 0px 0px; LETTER-SPACING: normal; PADDING-RIGHT: 0px; BACKGROUND-COLOR: rgb(255,255,255); TEXT-INDENT: 2em; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial; text-size-adjust: none">在车辆生产环节，对已列入《目录》的新能源汽车，新能源汽车生产企业或进口新能源汽车经销商在上传《机动车整车出厂合格证》或进口机动车《车辆电子信息单》时，在“是否符合减免车辆购置税条件”字段标注“是”；此外，对已列入《目录》、符合规定的“换电模式”新能源汽车，还应在“是否为‘换电模式’新能源汽车”字段标注“是”。</P>
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