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财税〔2016〕84号各省、自治区、直辖市、计划单列市财政厅(局)、国家税务局,新疆生产建设兵团财务局:经国务院批准,现将城市公交企业购置公共汽电车辆免征车辆购置税有关政策通知如下:一、自2016年1月1日起至2020年12月31日止,对城市公交企业购置的公共汽电车辆免征车辆购置税。上述城市公交企业是指,由县级以上(含县级)人民政府交通运输主管部门认定的,依法取得城市公交经营资格,为公众提供公
Finance Bureau (Bureau), State Administration of Taxation and Xinjiang Production and Construction Corps Finance Bureau: With the approval of the State Council, the purchase of public buses by urban public transport enterprises will be exempted from the purchase of vehicles by tax authorities (autonomous regions and municipalities directly under the Central Government) The tax related policies are as follows: 1. From January 1, 2016 to December 31, 2020, the purchase of public electric vehicles for urban bus enterprises shall be exempt from vehicle purchase tax. The above-mentioned urban public transport enterprises refer to those affirmed by the transportation department of the people’s government at or above the county level (including the county level), they are eligible for urban public transport operation according to law and are provided to the public