财政部 国家税务总局 工业和信息化部关于不属于车船税征收范围的纯电动燃料电池乘用车车型目录（第二批）的公告财政部 国家税务总局 工业和信息化部公告2012年第26号
成文日期：2012-05-28
字体：【大】【中】【小】
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根据《中华人民共和国车船税法》有关规定，纯电动、燃料电池乘用车不属于车船税征收范围。为维护纳税人的合法权益，便于税务机关和扣缴义务人准确掌握政策，现将第二批不属于车船税征收范围的纯电动、燃料电池乘用车车型目录予以公告。
附件下载:不属于车船税征收范围的纯电动燃料电池乘用车车型目录（第二批）
分送：各省、自治区、直辖市、计划单列市财政厅（局）、地方税务局
财政部 国家税务总局 工业和信息化部
二○一二年五月二十八日
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