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(6)
<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">5.问：“换电模式”新能源汽车如何确定车辆购置税计税价格？</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：为配合新能源汽车“换电模式”创新发展，从引导和规范的角度，允许符合相关技术标准和要求的“换电模式”新能源汽车，以不含动力电池的新能源汽车作为车辆购置税征税对象。为准确区分不含动力电池的新能源汽车车辆购置税计税价格，要求销售方销售时应分别核算不含动力电池的新能源汽车销售额并与动力电池分别开具发票。符合以上要求的，依据购车人购置不含动力电池的新能源汽车时取得的机动车销售统一发票载明的不含税价作为车辆购置税计税价格。</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">6.问：《公告》针对新能源乘用车设定了减免税限额，具体怎么计算呢？</P>
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