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我的车上个月报废了,交的车船税还能退吗?
蓝色柳林财税室·2025-09-21 00:50

Group 1 - Vehicle and vessel owners or managers in China are required to declare and pay vehicle and vessel tax according to the Vehicle and Vessel Tax Law and the attached tax tables [2] - Taxpayers can either declare and pay the tax themselves or have insurance companies collect and pay it when handling mandatory traffic accident liability insurance [3] - Certain situations require self-declaration, including for vessels and taxable vehicles that do not require mandatory insurance [3] Group 2 - New energy vehicles and vessels are exempt from vehicle and vessel tax, including pure electric commercial vehicles, plug-in hybrid vehicles, and fuel cell commercial vehicles [4][23] - Exempt new energy vessels must have a main propulsion power system powered by pure natural gas engines [5] Group 3 - Energy-saving vehicles are subject to a 50% reduction in vehicle and vessel tax, with eligible models announced periodically by relevant authorities [7] - Taxpayers can apply for a refund of vehicle and vessel tax if their vehicle is stolen, scrapped, or lost within the same tax year [9] - Taxpayers cannot receive a refund for vehicle and vessel tax if the vehicle is sold within the same tax year [10] - Taxpayers can apply for a refund if a newly purchased vehicle is returned to the dealer due to quality issues [11] Group 4 - New energy vehicles purchased between January 1, 2024, and December 31, 2025, are exempt from vehicle purchase tax, with a maximum exemption of 30,000 yuan per vehicle [19] - New energy vehicles purchased between January 1, 2026, and December 31, 2027, will have a 50% reduction in vehicle purchase tax, with a maximum reduction of 15,000 yuan per vehicle [19]