节能汽车车船税怎样征收

2019-03-19 作者：zhangxia1

　　【太平洋汽车】2018年财政部发布了《关于节能新能源车船享受车船税优惠政策的通知》，称对符合标准的节能汽车减半征收车船税，同时对新能源车船免征车船税。

2018新能源车船税免征政策及标准：

（一）免征车船税的新能源汽车是指纯电动商用车、插电式(含增程式)混合动力汽车、燃料电池商用车。纯电动乘用车和燃料电池乘用车不属于车船税征税范围，对其不征车船税。

（二）免征车船税的新能源汽车应同时符合以下标准：

1、获得许可在中国境内销售的纯电动商用车、插电式(含增程式)混合动力汽车、燃料电池商用车；

2、符合新能源汽车产品技术标准；

3、通过新能源汽车专项检测，符合新能源汽车标准；

4、新能源汽车生产企业或进口新能源汽车经销商在产品质量保证、产品一致性、售后服务、安全监测、动力电池回收利用等方面符合相关要求。

（三）免征车船税的新能源船舶应符合以下标准：

船舶的主推进动力装置为纯天然气发动机。发动机采用微量柴油引燃方式且引燃油热值占全部燃料总热值的比例不超过5%的，视同纯天然气发动机。（图/文/摄：太平洋汽车网张霞1）

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